Imported Goods Valuation Excludes Specific Charges if 10% Landing Charges Included per Rule 10(2)(b) of Customs Valuation Rules 2007.

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....Valuation of imported goods - includibility - Pull Buck Tug Charges, Tug/Launch Charges, and Port Tonnage Charges - these charges are not to be included in the assessable value u/r 10(2) (b) of Customs Valuation Rules, 2007, when 10% landing charges already included in the assessable value - AT....