(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: commissions and brokerage, except buying commissions; the cost of containers which are treated as being one, for customs purposes, with the goods in question; and the cost of packing, whether for labour or materials;

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Source: EUR-Lex (Cellar) · retrieved 2026-10-27 · Text as adopted (Official Journal); later amendments are not incorporated in this text.