Article 317. Payments and expenses excluded from transaction price of exported goods

When determining customs value of exported goods, the following payments and expenses shall be excluded from the transaction price if they are previously included into the transaction price and can be documented:

costs of construction, erection, assembly, installation, adjustment and maintenance of equipment or provision of technical assistance incurred after export of goods such as industrial plants, machinery or equipment from the customs territory;

delivery costs of goods after their export from the customs territory;

cost of insurance for delivery of goods after their export from the customs territory;

customs fees paid by the seller in the country of import.

In a transaction price is not available, the customs value of exported goods shall be determined based on documents of the exporter-seller on the costs associated with production or acquisition, storage and transportation of exported goods, which are submitted by a declarant or customs broker. Costs listed inpart one of this Article shall also be taken into account.