Code of Federal Regulations Title 19. Customs Duties § 19.10.177 Cost or value of materials produced in the beneficiary developing country

(i) The manufacturer's actual cost for the materials;

(ii) When not included in the manufacturer's actual cost for the materials, the freight, insurance, packing, and all other costs incurred in transporting the materials to the manufacturer's plant;

(iii) The actual cost of waste or spoilage (material list), less the value of recoverable scrap;  and

(iv) Taxes and/or duties imposed on the materials by the beneficiary developing country, or an association of countries treated as one country, provided they are not remitted upon exportation.

(i) All expenses incurred in the growth, production, manufacture or assembly of the material, including general expenses;

(ii) An amount for profit;  and

(iii) Freight, insurance, packing, and all other costs incurred in transporting the materials to the manufacturer's plant.