Customs Valuation Rules, 1988 — Inclusion of barging/lighterage charges in the assessable value - Regarding.

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.... barging/lighterage charges in the assessable value - Regarding. Representations have been received in the Board to clarify whether barging/lighterage charges are includable in the assessable value of the imported goods as "extended cost of transportation" under Rule 9(2)(a) of the Customs Valuation Rules, 1988 or the same are covered under the 1% "landing charges" levied by the Department under ....

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....charges to be added to the assessable value shall include all elements of cost incurred in the transportation of the goods from the point of exportation to the place of importation, i.e., the final jetty at which the goods are unloaded. 3. The issue was examined in consultation with the Ministry of Law. The Law Ministry has observed that the Hon'ble Supreme Court's observations in the case ....