U.S. Follow-Up Question: What type of fee does India consider the landing charges to represent if they do not represent the duties and taxes of the country of importation, viz. India? Is the landing charge assessed whether or not the charge is already part of the price paid or payable? Is the landing charge assessed on all imports?
Reply: Landing charges are akin to unloading and handling charges associated with the delivery of the imported goods at the place of importation. They are not a separate fee or duty or tax collected by Indian Customs.
Under Article 1 of the CVA, the customs value of imported goods is the transaction value, that is the price actually paid or payable for the goods when sold for export to the country of importation adjusted in accordance with the provisions of Article 8, provided certain requirements are met. Article 8.2 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. The landing charges are added to the customs value / transaction value, which is the price actually paid or payable for the imported goods.
