. " (C) where not included in that customs value, the costs referred to in subsection (4), the sum of the customs value of the traced material, the freight, insurance, packing and other costs referred to in subparagraph (ii)(B) and the costs referred to in subparagraph (ii)(C); (d) where a person other than the producer imports the traced material from outside the territories of the NAFTA countries a" . . . .