https://www.taxtmi.com/circulars?id=59588 The amendment defines "place of importation" as the customs station where goods are cleared or warehoused and provides that transaction value includes costs incurred up to that place. Loading, unloading and handling charges incurred at or after the place of importation are excluded from CIF value; only charges incurred to deliver goods to the place of importation are includible. The rules clarify computation of freight and insurance where only aggregate FOB-plus amounts are known and exclude domestic transshipment costs from transaction value. en-us Mon, 09 Oct 2017 00:00:00 +0530 Thu, 14 Feb 2019 10:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=59588 The amendment defines "place of importation" as the customs station where goods are cleared or warehoused and provides that transaction value includes costs incurred up to that place. Loading, unloading and handling charges incurred at or after the place of importation are excluded from CIF value; only charges incurred to deliver goods to the place of importation are includible. The rules clarify computation of freight and insurance where only aggregate FOB-plus amounts are known and exclude domestic transshipment costs from transaction value. Circulars Customs Mon, 09 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/circulars?id=59588