The dutiable value usually includes the transaction price of the goods, the transportation and related costs incurred before the goods arrive at the input location in China, and the insurance fee. For cross - border e - commerce retail imports, if the freight is paid separately and not included in the price of the goods, it needs to be declared together with the price of the goods. In addition, discounts and deductions from coupons and points are generally not subtracted from the dutiable value