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[Cites 0, Cited by 0] [Section 10(1)] [Section 10] [Entire Act]

Union of India - Subsection

Section 10(1)(a) in The Customs Valuation (Determination of Value of Imported Goods) Rules, 2007

(a)the following to the extent they are incurred by the buyer but are not included in the price actually paid or payable for the imported goods, namely:-
(i)commissions and brokerage, except buying commissions;
(ii)the cost of containers which are treated as being one for customs purposes with the goods in question;
(iii)the cost of packing whether for labour or materials;