A. The Customs Value of goods being imported through Dubai
A. The Customs Value of goods being imported through Dubaiborders shall be calculated by adding the following costs andexpenses:
1) The transaction value, that is the price actually paid or payablefor the goods when sold to GCC countries.
2) The costs, which must be added if not included in the priceactually paid or payable are as follows:
• Commissions and brokerages, except buying commissions.
• The cost of containers, which are treated as one with goods inquestion.
• The cost of packing whether for labor or materials.
• The value apportioned as appropriate of goods and servicessupplied by the buyer
.• Royalties and license fees related to the goods being valuedthat the buyer must pay.
• The value of any proceeds of any subsequent resale, disposal oruse of the imported goods that accrues directly or indirectly tothe seller.
• The cost of transport of the imported goods to the borders ofThe cost of transport of the imported goods to the borders ofGCC States
.• Loading, unloading, handling and insurance charges to theborders of GCC States