Demurrage

Indirect Taxation

But while calculating FOB, we did not added demurrage why? [Video Time Stamp: 10:08] Video Details ------------- Indirect Tax Laws - Customs & FTP - Final Valuation under the Customs Act #35. Illustration - 18

Hrishikesh Pradhan

Qualified CA

★ 18K+

16-Jul-25 21:25

322

Answers (2)

FOB is all amount till loading of goods into ship right! Demurrage charges is incurred after loading of goods into ship.

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Pradeep Ravikumar

CA Final

★ 1K+

17-Jul-25 08:33

Demurrage cost is incurred after loading the goods into the vessel. That’s why it is not added at FOB stage

Shiva Teja

Faculty

18-Jul-25 23:32

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