Transaction value: transportation costs excluded up to place of delivery; notional interest on advance payments excluded absent evidence. The amendment replaces rule 5 to exclude from transaction value the cost of transportation from the place of removal to the place of delivery, defining such cost to include actual transport cost and, where freight is averaged, a cost computed by accepted costing principles, and clarifying that transportation from factory to place of removal is not excluded when factory is not the place of removal. It also adds to rule 6 an Explanation that notional interest on advance payments is not to be added to value unless there is evidence that the advance influenced price fixation.