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Courier charges

This query is : Resolved 
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(Querist)
09 December 2016 hello Experts,
I want to know whether the Courier Charges And Air Freight will be part of FOB value in case of Export for Claiming the Export Benefits

Regards
Anupam
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CA Suresh Jain

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CA Suresh Jain (Expert)
11 December 2016 air freight and Courier charges paid by you make the make the Export value C&F or CIF and therefore to arrive at FOB value you need to deduct Air freight and Courier charges
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