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of <h1>Customs Valuation: Understanding Additions and Deductions for Accurate Assessment in CBEC's Customs Manual 2023</h1> Valuation factors in customs valuation involve additions and deductions to the price paid or payable for imported goods. Additions include commissions, container and packing costs, and the value of materials and services provided by the buyer. Other additions are royalties, license fees, advance payments, transport, insurance costs, and proceeds from resale accruing to the seller. Deductions, if declared in commercial invoices, include interest charges for deferred payments, post-importation charges, and duties or taxes in the importing country. These factors ensure accurate assessment for customs purposes, as outlined in CBEC's Customs Manual 2023.
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