Costs Excluded from the Assessable Value

The following costs are excluded from the assessable value:

1. Charges for construction, erection, assembly, maintenance or technical assistance undertaken after importation of plant, machinery or equipment;
2. Cost of transport after importation;
3. Duties and taxes in India; and,
4. Types of duties on exports and imports in India are covered in the Customs Tariff Act 1975. The Act provides all the laws and regulations related to customs in India.