Shipping and Packing Costs Law and Legal Definition

According to 19 CFR 10.593 [Title 19 Customs Duties; Chapter I U.S. Customs and Border Protection, Department of Homeland Security; Department of The Treasury; Part 10 Articles Conditionally Free, Subject to a Reduced Rate, Etc.; Subpart J Dominican Republic Central America United States Free Trade Agreement; Rules of Origin], 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.