16 Value of chargeable goods
Taxation (Cross-border Trade) Act 2018 (2018 c 22) | Legislation

Amount of import duty: supplementary

16  Value of chargeable goods

(1)     This section makes provision for determining the value of chargeable goods for the purposes of this Part.

(2)     The general rule is that the value of the goods is the transaction value of the goods when

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