Dutiable Value

The price actually paid or payable for the foreign sourced material in the transaction that caused the material to be admitted into the zone, less, if included, international shipment and insurance costs and U.S. inland freight costs. The dutiable value is used to calculate duty payments. 19 CFR 146.65(b)(2) The dutiable value of the merchandise manufactured (finished product) in the zone is the sum of the dutiable values of the foreign non-duty paid merchandise that is in the finished product.