How is the "warranty fee" treated when setting the value for customs purposes?

How is the “warranty fee” treated when setting the value for customs purposes?

The warranty fee is a fee paid for goods free from defects. The customs treatment of these fees shall be stopped by any of the parties who bear these fees as follows: 1 – If the seller bears the warranty fee  A. If the invoice is included in the total price, ie, the price actually paid without discrimination or separation of the guarantee fees and therefore there is no room for deduction B – If the invoice includes the warranty fees separately from the value of the letter and was a condition of the sale conditions and therefore added to the value of the message – If the supplier contracts with a third party to bear these fees, such third person shall collect such fees from the importer. In this case, the guarantee fees shall be added to the value of the message In case the buyer bears the warranty fees Such expenses are not considered part of the value (provided that there is a requirement from the seller to bear the buyer for such fees (according to Advisory Opinion 1/20)

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