The following Value Added Tax guidance note by Tolley provides comprehensive and up to date tax information covering:
This note should be read in conjunction with the Importing goods – methods used to calculate the customs valuation guidance note as it provides additional information. Further relevant information can also be found in the Importing goods – overview – calculating the customs valuation guidance note.
The table below provides an overview of the types of items that should be included in the customs valuation. More information can be found in 2913/92/EEC , Article 32.
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