Your agency will allow the following costs for use of a commercial carrier transporting your mobile home:

(a) When transporting overland;

(1) The carrier's charge for actual transportation of the mobile home (not to exceed the applicable tariff for such movements approved by an appropriate regulatory body), provided any substantial deviation from standard highway mileage guides or agency official table of distances is explained;

(2) Ferry fares, bridge, road, and tunnel tolls;

(3) Taxes, charges or fees fixed by a State or other government authority for permits to transport mobile homes in or through its jurisdiction;

(4) Carrier's service charges for obtaining necessary permits; and

(5) Charges for a pilot (flag) car or escort services, when required by State or local law.

(b) When transporting over water cost must include, but not limited to the cost of:

(1) Fuel and oil used for propulsion of the boat;

(2) Pilots or navigators in the open water;

(3) A crew;

(4) Charges for harbor pilots;

(5) Docking fees incurred in transit;

(6) Harbor or port fees and similar charges related to entry in and navigation through ports; and

(7) Towing, whether in tow or towing by pushing from behind.