What is considered dutiable under articles exported for repairs and alterations?

The correct answer focuses on "the cost of the repair" as the dutiable amount under articles exported for repairs and alterations. When goods are exported for the purpose of repair or alteration, customs authorities generally assess duties based on the value added to those goods during the repair process. This means that any costs associated with the repair—such as labor, materials, and associated services—are typically subject to duty because they enhance the value of the item being returned.

While other costs, like the original cost of the goods, shipping fees, or depreciation value, may play a role in the overall assessment of value for different purposes, they do not directly represent the additional value that customs duties would be calculated upon after repairs. Only the direct costs incurred during the repair or alteration process impact the dutiable value when these goods are imported back into the country.