https://www.taxtmi.com/circulars?id=56168 Amendment defines place of importation as the customs station where goods are cleared or warehoused and states that transaction value includes costs up to that place. Loading, unloading and handling charges shall not be added to CIF at the place of importation; only charges incurred for delivery to the place of importation are includible. Provisos to Rule 10(2) clarify computation of freight and insurance when only aggregate FOB-plus-freight or FOB-plus-insurance is known. Transshipment costs within India are excluded from transaction value. en-us Tue, 26 Sep 2017 00:00:00 +0530 Wed, 27 Sep 2017 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=56168 Amendment defines place of importation as the customs station where goods are cleared or warehoused and states that transaction value includes costs up to that place. Loading, unloading and handling charges shall not be added to CIF at the place of importation; only charges incurred for delivery to the place of importation are includible. Provisos to Rule 10(2) clarify computation of freight and insurance when only aggregate FOB-plus-freight or FOB-plus-insurance is known. Transshipment costs within India are excluded from transaction value. Circulars Customs Tue, 26 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=56168