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並前往https://www.gov.uk/government/publications/notice-252-valuation-of-imported-goods-for-customs-purposes-vat-and-trade-statistics

Notice 252: valuation of imported goods for customs ... - GOV.UK

This notice explains the different ways to work out the value for Customs Duty and import VAT and when they may be used. The same value is also used for trade ...

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