Report by the Secretariat: III. Trade policies and practices by measure: (2) Measures directly affecting imports: (ii) Customs valuation and clearance: Para. 21:
The final sentence of paragraph 20, as well as paragraph 21 indicate that the transaction value includes transport costs as well as a landing charge. Could India confirm whether or not duty is collected on these amounts and, if so, how it corresponds to the definition of transaction value under articles 1 or 8 of the Agreement on Customs Valuation?
Reply: Article 8.2 of the 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, of the cost of transport of the imported goods to the port or place of importation and of 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 the cost of transport of the imported goods to the port or place of importation and of landing charges which represent the cost of unloading and handling charges of the imported goods at the port of importation.
The duties are levied on the customs value of goods which includes the cost of transport of the imported goods to the port or place of importation, the unloading and handling charges of the imported goods at the port or place of importation and the cost of insurance.
