Tolliväärtuse määramisel käesoleva seaduse paragrahv 4 järgi tuleb kauba tegelikule hinnale lisada: 1) järgmised kuluelemendid tingimusel, et nendega seotud kulud on kandnud ostja, kuid neid pole arvatud imporditud kauba tegeliku hinna sisse: ... c) pakkimiskulud tööjõu ja materjali osas ...
In determining the customs value under the provisions of Article 1, there shall be added to the price actually paid or payable for the imported goods: (a) the following, to the extent that they are incurred by the buyer but are not included in the price actually paid or payable for the goods ... (iii) the cost of packing whether for labour or materials ...
