Part 5: Rules on Supply
Chapter 4 - Value of Supply
Article 35 - Importation Value
The value of imported goods shall consist of:
The value of the goods for the customs purposes in accordance with the Customs Legislation, including the value of insurance, freight, any customs duties and any excise taxes to be paid on the importation of goods. The tax shall not be included in the value of supply.
If it is not possible to determine the value of supply according to Clause (1) of this Article, the value shall be determined based on the alternate valuation rules set forth in the Customs Legislation.