A. Import Duty
B. Price of asset
C. Demmurage charges
D. Refundable tax
Brief facts about this MCQs:
As the ABC has imported as asset, demmurage charges will be not the part of asset cost. Moreover, Demurrage is a charge levied by the shipping line to the importer in cases where they have not taken delivery of the full container and move it out of the port/terminal area for unpacking within the allowed free days.
Also Read: B com mcq