### Question
How is the term shipping and packing costs defined?


### Answer
The term **shipping and packing costs** is defined in *19 U.S.C. § 4531* as the following:

> 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

#### Citation:
  - *19 U.S.C. § 4531*
  - Heading: **CHAPTER 29-UNITED STATES&ndash;MEXICO&ndash;CANADA AGREEMENT IMPLEMENTATION > SUBCHAPTER II-CUSTOMS PROVISIONS**

