customs value adjustment
Quelle: https://ec.europa.eu/taxation_customs/business/calculation-customs-dvat/valuation-customs_en
Customs value adjustment refers to adjusting the customs value of goods or a shipment to reflect updated or corrected price or valuation parameters, so that the resulting duties and taxes are calculated accurately. It can occur due to price changes, discounts, rebates, Incoterms, or additional valuation rules, in accordance with applicable customs valuation rules (e.g., WTO/Customs Valuation).
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