Customs exemption for imported audiovisual and gaming media limited to carrier-medium cost plus freight and insurance. Imported motion pictures, music and gaming software on specified carrier media are exempt from customs duty, additional duty under section 3(1), and special additional duty under section 3(5) to the extent those duties exceed what would be leviable if the value for section 14(1) purposes were limited to the aggregate of the cost of the carrier medium and the freight and insurance charges incurred for that carrier medium; pre-packaged retail imports are excluded.