THE dutiable value of imported goods is the value (or duty base) upon which the applicable duty rate is multiplied to arrive at the customs duty payable. To determine the correct duty base, importers (and their customs brokers) should not focus mainly on the price appearing on the commercial invoice, but more so, in so far as applicable, on "side payments" made, directly or indirectly, to the foreign supplier in consideration for the purchase of the imported goods.
These "side payments" refer to the dutiable additions or adjustments that are required to be added to the transaction value of the imported goods under existing customs laws, rules, and regulations.
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