Imported Goods Valuation: Include Pre-Loaded Software Costs, Exclude Three-Year Maintenance Contract Fees from Transaction Value.
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....Valuation of imported goods - value of the software is required to be added to that of the hardware inasmuch as the hardware is received pre-loaded with the software - However, the amounts paid towards the annual maintenance contract for three years, cannot be added to the transaction value of the imported goods - AT....


TaxTMI
TaxTMI