https://www.taxtmi.com/forum/issue?id=3279 Freight included later in the supplier's commercial invoice constitutes part of the assessable value for customs and is not separately liable to TDS when paid to the foreign supplier; TDS arises only if the importer pays freight in INR to a domestic freight forwarder. If freight is shown separately (suggesting CFR terms), consult the authorised dealer on using Form A1 for the remittance and on bank declaration requirements to ensure correct forex and TDS treatment. en-us Wed, 17 Aug 2011 16:42:34 +0530 Thu, 23 Jan 2025 15:58:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=3279 Freight included later in the supplier's commercial invoice constitutes part of the assessable value for customs and is not separately liable to TDS when paid to the foreign supplier; TDS arises only if the importer pays freight in INR to a domestic freight forwarder. If freight is shown separately (suggesting CFR terms), consult the authorised dealer on using Form A1 for the remittance and on bank declaration requirements to ensure correct forex and TDS treatment. Discussion-Forum Income Tax Wed, 17 Aug 2011 16:42:34 +0530 https://www.taxtmi.com/forum/issue?id=3279