Some cost services are added to the price paid or payable if these are already not included in the invoice price. Buying commission means fees paid by an importer to his agent for the service of representing him abroad in purchase of the goods being valued. Such commission is includable for valuation. Cost of containers treated as a part of goods. However, cost of reusable containers for packing goods for convenience of transport is not to be considered for customs valuation if the importer executes a bond for re-exporting such containers within six months of import.
Royalties includes payments for patents, trademarks and copyrights.
However they do not include charges for the right to reproduce goods in India should not be added and payments made by importer for the right to distribute or resell imported goods if such expenses are not a condition for export to India. However cost of transport within India is not to be considered. Insurance charges on goods during transit are to be added. Expenses for erection, assembly and commissioning plant in India after importation, maintenance or technical assistance undertaken after importation of plant in India, etc 2. Transportation expenses after import into India 3.