shipping and packing costs
Defined in 2 places of the United States Code.
The term “shipping and packing costs” means the costs incurred in packing a good for shipment and shipping the good from the point of direct shipment to the buyer, but does not include the costs of preparing and packaging the good for retail sale.
Source
- 1994–present19 U.S.C. § 3332Customs Duties · Rules of origin · for purposes of this section
The term "shipping and packing costs" means the costs incurred in packing a good for shipment and shipping the good from the point of direct shipment to the buyer, excluding the costs of preparing and packaging the good for retail sale.
Source
- 2020–present19 U.S.C. § 4531Customs Duties · Rules of origin · in this section