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of <h1>Interest on deferred payments excluded from customs value if unrelated to goods under Section 14</h1> Interest charged by foreign suppliers on deferred payments for imported goods is generally excluded from the assessable value for customs duty if it has no direct connection to the goods' value, is separately invoiced, involves no special financing arrangements between importer and exporter, and the declared price reflects the ordinary course of trade. However, if evidence shows that the interest influences the price of the goods, it must be included in the assessable value. Each case is to be evaluated individually. This guidance supersedes earlier instructions on the matter.
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