Post-import expenses excluded for determining Customs value: Expert

The charges for erection and training will not be included in the assessable value of the imported goods

We have finalised an order for import of machinery. We have made the supplier responsible for erecting the machinery and training our people to run it. We are not sure whether the costs of erection and training will get added for payment of customs duty. We are confused because we are told that any amount paid as a condition of the sale of the imported goods must be loaded for determining the assessable value. Please advise the correct position.

The relevant part of Interpretative Note to Rule 3 of the Customs Valuation (Determination of Value of Imported Goods) Rules, 2007,