Valuation factors - CBEC's Customs Manual 2023 - Customs

..... ed as being one with the goods in question for Customs purposes; (iii) The cost of packing whether for labour or materials; (iv) The value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable, namely: a) Material, components, pa .....

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Valuation factors - CBEC s Customs Manual 2023 - Customs

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..... transportation includes ship demurrage charges on chartered vessels, lighterage and barge charges; and (x) The cost of insurance to the place of importation. (xi) all other payments actually made or to be made as a condition of sale of the imported goods, by the buyer to the seller, or by the buyer to a third party to satisfy an obligation of the seller to the extent that such payments are not included in the price actually paid or payable. {This sub-clause is not included in the draft text but .....

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Valuation factors - CBEC s Customs Manual 2023 - Customs

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