Tolliväärtusesse arvestatakse sisse järgmised kulud, mis on tekkinud imporditud kauba toimetamisel Eesti tolliterritooriumile sisenemise kohani: 1) veokulud; 2) veoga seotud laadimis-, lossimis- ja teisaldamiskulud; 3) kindlustuskulud.
In framing its legislation, each Member shall provide for the inclusion in or the exclusion from the customs value, in whole or in part, of the following: (a) the cost of transport of the imported goods to the port or place of importation; (b) loading, unloading and handling charges associated with the transport of the imported goods to the port or place of importation ...
