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Customs Valuation Case Review

In this month's Custom's duty case review David Anderson McGrigors focuses in on the issue of customs valuation and the relevant recent Tribunal case law
So as they1 say 'to begin at the beginning'; the valuation of goods on import is crucial to any business which will suffer a charge of duty geared as a percentage of the valuation. The inclusion or exclusion of specific costs associated with import goods impacts directly on the quantum of duty payable. It is usually this area therefore that is the battleground with Customs and the subject of the cases that come before the duty tribunal.
The legislation
Articles 29 to 36 of the Community Customs Code set...

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