As for the question whether India would consider applying paragraph 2, it is not possible to predict decisions that might be taken in future.
US 37:
Report by the Secretariat (WT/TPR/S/249): III. TRADE POLICIES AND PRACTICES BY MEASURE: (2) Measures Directly Affecting Imports: (ii) Customs valuation and clearance: Page 40, paragraph 21:
The Secretariat report indicates that a landing charge of 1% of the c.i.f. value is added to the c.i.f. value to calculate transaction value. Does India consider such a charge to be part of the price actually paid or payable for the goods when sold for export to India? If so, please explain this practice in light of the CVA, in particular, paragraph 3(c) of the Note to Article 1, which indicates that the customs value shall not include duties and taxes of the country of importation provided that they are distinguished from the price actually paid or payable for the imported goods?
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, 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.
