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Customs - Highlights / Catch Notes

Home Highlights January 2013 Year 2013 This

Inclusion of freight in value of imported goods - when despatch ...


Despatch money in freight costs for imported goods can be excluded from assessable value, only actual transport costs count.

January 30, 2013

Case Laws     Customs     AT

Inclusion of freight in value of imported goods - when despatch money is a part of freight, such deduction granted will be eligible for exclusion from the assessable value, because only the noted cost of transport would be added to the assessable value. - AT

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