Which of the following is NOT considered a direct cost of processing under the Generalized System of Preferences (GSP)?

Administrative and salesman salaries are not considered a direct cost of processing under the Generalized System of Preferences (GSP) because they typically represent fixed or overhead expenses related to the overall operation of a company rather than the specific costs associated with the processing of goods for customs purposes. Direct costs usually encompass expenses that can be directly traced to the production or processing of goods, such as import documentation fees, customs duties, and costs related to freight and insurance.

In contrast, import documentation fees are directly linked to the costs incurred to ensure compliance with customs requirements, customs duties are taxes imposed on goods being imported, and freight and insurance costs are also closely attributable to the transportation and security of the goods during transit. Each of these costs is integral to the actual processing and importation of the products under GSP, while administrative and sales team salaries are more generalized operating expenses.