Reply: The landing charges are applied at the same rate regardless of the mode of transport.
Is the charge applied at the same rate of 1% of c.i.f. regardless of the type of good imported, the amount of time those goods spend at the port of importation, the complexity in handling such goods, and the infrastructure required to handle such goods?
Reply: Yes.
Is the charge added to the transaction value of the goods, even if the commercial cost of handling the goods at importation has already been captured in the "price actually paid or payable" by the importer?
Reply: Article 8.2 of the Customs Valuation Agreement (CVA) states that, in framing its legislation, each Member shall provide for the inclusion in or the exclusion from the customs value, in whole or in part, the loading, unloading and handling charges associated with the transport of the imported goods to the port or place of importation. India has provided for the inclusion in the assessable value of landing charges which represent the cost of unloading and handling charges of the imported goods at the port of importation.
