The general rule is that the value of goods imported from a place outside the member states1 is determined2, for the purposes of the Value Added Tax Act 1994, according to the rules applicable in the case of EU customs duties, whether or not the goods are subject to any such duties3. This value is, however, taken to include4:
(1) all taxes, duties and other charges levied either outside or, by reason of importation, within the United Kingdom (other than VAT)5;
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