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Valuation (Customs)-Barging/Lighterage charges
Includible in assessable value under Customs Rule 9(2)(a)
Subject: Customs Valuation Rules, 1988-Inclusion of
barging/lighterage charges in the assessable
Representations have been received in the Board to clarify whether barging/lighterage charges are includable in the assessable value of the imported goods as extended cost of transportation under Rule 9(2)(a) of the Customs Valuation Rules, 1988 or the same are covered under the 1% landing charges levied by the Department under Rule 9(2)(b) of the Customs Valuation Rules,1988. It has been reported that the standard practice is to include the same in the assessable value, except in the case of Mumbai Custom House.
[Source: M.F.(D.R.)Circular No.29/2004-Cus,dated 13-4-2004]