Deductions under Deductive Value
- Since the starting point in calculating deductive value is the sales price in the country of importation, various deductions are necessary to reduce that price to the relevant customs value:
- Commissions usually paid or agreed to be paid, the sum of profits and general expenses added in connection with sales must also be deducted;
- Where appropriate, the costs and charges referred to in Article 8.2 (Optional Adjustments)
- The transport costs and corresponding insurance are to be deducted from the price of the goods when these costs are usually incurred within the country of importation;
- The customs duties and other national taxes payable in the country of importation by reason of the importation or sale of the goods.
- Value added by assembly or further processing, when applicable.