Article 35 – Value of Import
- The Import value of Goods consists of:
- The customs value pursuant to Customs Legislation, including the value of insurance, freight, and any customs fees and Excise Tax paid on the Import of the Goods. Tax shall not be included in the Value of the Supply.
- If it is not possible to determine the value pursuant to Clause 1 of this Article, the value shall be determined based on alternate valuation rules stated in the applicable Customs Legislation.