Valuation factors

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..... value, for assessment purposes. 6.2 Factors by addition are the following charges: (i) Commissions and brokerage, except buying commissions; (ii) The cost of containers, which are treated 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 servi .....

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..... or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable; (vii) 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; (viii) Advance payments; (ix) The cost of transport, loading, unloa .....

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..... being removed for deposit in a warehouse. [Refer Notification No. 91/2017-Cus (N.T.) dated 26.09.2017 and Circular No. 39/2017 dated 26.09.2017 ] 6.3 As regards (v) and (vi) above, an explanation to Rule 10(1) clarifies that the royalty, licence fee or any other payment for a process, whether patented or otherwise, is includible referred to in clauses (c) and (e), such charges shall .....

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