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Customs - Highlights / Catch Notes

Home Highlights September 2016 Year 2016 This

Valuation - The value of ‘engineering drawings’ is a ...


Engineering Drawings Not a Pre-Importation Cost; Excluded from Customs Valuation Enhancement.

September 17, 2016

Case Laws     Customs     AT

Valuation - The value of ‘engineering drawings’ is a post-importation cost. No evidence has been adduced to show that the provision of these ‘drawings’ is conditional to placing order for equipment or that it is a pre-importation cost - value not allowed to be enhanced - AT

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