https://www.taxtmi.com/forum/issue?id=115210 Post-import demurrage payments may constitute additional consideration for customs valuation. The advisory distinguishes that ship demurrage is not includable in the assessable value, but non-ship demurrage (such as port demurrage) must be incorporated into the customs assessable value. The response addresses valuation only and does not expressly decide whether a revised Bill of Entry should be issued or presented to the authorised dealer bank as proof of import. en-us Sat, 20 Jul 2019 11:43:33 +0530 Thu, 23 Jan 2025 15:55:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=115210 Post-import demurrage payments may constitute additional consideration for customs valuation. The advisory distinguishes that ship demurrage is not includable in the assessable value, but non-ship demurrage (such as port demurrage) must be incorporated into the customs assessable value. The response addresses valuation only and does not expressly decide whether a revised Bill of Entry should be issued or presented to the authorised dealer bank as proof of import. Discussion-Forum Customs Sat, 20 Jul 2019 11:43:33 +0530 https://www.taxtmi.com/forum/issue?id=115210