### Question
How does CUSTOMS PROVISIONS define shipping and packing costs?


### Answer
Under *19 U.S.C. § 3332*, **shipping and packing costs** is defined as:

> 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

#### Citation:
  - *19 U.S.C. § 3332*
  - Heading: **CHAPTER 21-NORTH AMERICAN FREE TRADE > SUBCHAPTER II-CUSTOMS PROVISIONS**

