• Dutiable Factors
  
  
• Commissions and brokerage, except buying commissions


• The cost of containers which are treated as being one for Customs purposes with the goods in question


• The cost of packing whether for labour or materials


• The value, apportioned as appropriate, of the following goods and services where supplied directly or indirectly by the buyer free of charge or at reduced cost for use in connection with the production and sale for export of the imported goods, to the extent that such value has not been included in the price actually paid or payable:-
  
  
• Material, components, parts and similar items incorporated in the imported goods


• Tools, dies, moulds and similar items used in the production of the imported goods


• Materials consumed in the imported goods


• Engineering, developing, artwork, design work, and plans and sketches undertaken elsewhere than in the importing country and necessary for the production of imported goods
  
  
• Royalties and license fees related to goods being valued that the buyer must pay either directly or indirectly, as a condition of sale of the goods being valued, to the extent that such royalties and fees are not included in the price actually paid or payable


• The value of any part of the proceeds of any subsequent resale, disposal or use of the goods that accrues directly or indirectly to the seller


• Advance payments


• Freight charges up to the place of importation


• Loading, unloading and handling charges associated with transporting the goods


• Insurance
  
  
• Non-dutiable Factors

The following charges, provided they are separately declared in the commercial invoice:-

• Interest charges for deferred payment


• Post-importation charges (e.g. inland transportation charges, installation or erection charges, etc.)


• Duties and taxes payable in the importing country

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