TMI BlogCost and servicesX X X X Extracts X X X X X X X X Extracts X X X X ..... extent they are incurred by the buyer but are not included in the price actually paid or payable for the imported goods, namely : — (i) commissions and brokerage, except buying commissions; (ii) the cost of containers which are treated as being one for customs purposes with the goods in question; (iii) the cost of packing whether for labour or materials; (b) the value, apportioned as appr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e buyer is required to pay, directly or indirectly, as a condition of the sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable. (d) the value of any part of the proceeds of any subsequent resale, disposal or use of the imported goods that accrues, directly or indirectly, to the seller; (e) all other payments actually ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of transport referred to in clause (a) is not ascertainable, such cost shall be twenty per cent of the free on board value of the goods; (ii) the charges referred to in clause (b) shall be one per cent of the free on board value of the goods plus the cost of transport referred to in clause (a) plus the cost of insurance referred to in clause (c); (iii) where the cost referred to in clause (c) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ght Station, the cost of freight incurred in the movement of container from the port of entry to the Inland Container Deport or Container freight Station shall not be included in the cost of transport referred to in clause (a).] (3) Additions to the price actually paid or payable shall be made under this rule on the basis of objective and quantifiable data. (4) No addition shall be made to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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