(2013) According to the provisions of the customs legal system, among the following expenses, the following expenses should be included in the dutiable value of imported goods: ( )

Answers: A, B, C, D

This question assesses the dutiable value of tariffs. - For goods imported under general trade, the CIF price based on the transaction price approved by the customs shall be regarded as the duty-paid value. The landed price refers to a price that includes the price of the goods as well as packaging fees, freight, insurance and other labor costs before the goods arrive at the import point in my country's customs territory and are unloaded. It should also include the price for production, manufacturing, and other services within the country. Fees paid overseas for patents, trademarks, copyrights, proprietary technologies, computer software and materials related to the imported goods for the purpose of use or publication or distribution.