8. Method I: Transaction value

8.12. Containers and packing and transportation costs

The cost of containers treated as one with the goods for Customs purposes, and the cost of packing (both labor and materials), is added to the price actually paid or payable. The seller may invoice such containers and packing separately from their contents, because they may be made to the buyer's specifications.

Note: Watch the word “containers” 

In this context, the cost of containers does not refer to large shipping containers, pallets, drums, or other means of conveying cargo in international trade. Costs and charges for those types of containers, used as a means of transport, are covered as optional adjustments under Article 8.2 of the Agreement.