Assessable Value Criteria

In the assessable value, the following criteria are included:

• Commission and brokerage;
• Cost of container, which are treated as being one with the goods for customs purposes;
• Cost of packing – labour or materials;
• Materials, components, tools, etc. supplied by buyer;
• Royalties and license fees;
• Value of proceeds of subsequent sales;
• Other payment as condition of sale of goods being valued;
• Cost of transport up to place of importation;
• Landing charges; and,
• Cost of insurance.