customs value assessment
Quelle: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/customs-value_en
Zollwertveranlagung is the process by which customs authorities determine the customs value of goods for the purpose of assessing duties, taxes, and charges. It is conducted in accordance with applicable customs regulations and typically relies on the transaction value or other admissible valuation methods under the customs code.
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