Kui välisriigi kauba suhtes on tekkinud tollivõlg ja selle kauba tolliväärtus põhineb kauba tegelikul hinnal, mis sisaldab kauba ladustamis- ja hoiukulusid selle vabatsoonis või vabalaos hoidmise ajal, ei arvestata selliseid kulusid tolliväärtuse määramisel, kui need on näidatud kauba tegelikust hinnast eraldi.
Where a customs debt is incurred in respect of import goods and the customs value of such goods is based on a price actually paid or payable which includes the cost of warehousing and of preserving goods while they remain in the warehouse, such costs need not be included in the customs value if they are shown separately from the price actually paid or payable for the goods.
