- customs value
- таможенная стоимость (ценность ввозимых товаров, определенная таможней)
Большой англо-русский и русско-английский словарь. 2001.
customs value
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customs value — The value of goods established according to the customs rules for the levying of ad valorem duties (Arts 28 36 CC) EU Customs Glossary The value of imported goods for customs purposes. HM Customs & Revenue Glossary … Financial and business terms
Customs valuation — is the process where customs authorities assign a monetary value to a good or service for the purposes of import or export. Generally, authorities engage in this process as a means of protecting tariff concessions, collecting revenue for the… … Wikipedia
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Value Added Tax-free Exports from the Channel Islands — are exports of goods from the Channel Islands on which value added tax (VAT) is not levied. In recent years, companies in the United Kingdom have expressed concern at the competition thereby offered to their goods on which VAT is… … Wikipedia
Customs & Excise — The former UK government department which had responsibility for value added tax and customs duties. Customs & Excise was merged with the Inland Revenue on 18 April 2005 to form HM Revenue & Customs. Related links value added tax … Law dictionary
Customs — Cus‧toms [ˈkʌstəmz] also customs noun [uncountable] ORGANIZATIONS 1. the government department responsible for collecting the tax on goods that have been brought into the country and making sure that illegal goods are not imported or exported: •… … Financial and business terms
value added tax — index ad valorem Burton s Legal Thesaurus. William C. Burton. 2006 value added tax … Law dictionary
customs duties — the duties payable on the importation into a country of goods purchased abroad. In the UK, value added tax on imported goods is payable on a sum comprising the price of the imported goods plus any customs duty payable thereon. Collins dictionary… … Law dictionary
Value Added Tax Act 1994 — (VATA) EC Directive 2006/112/EC (which recast the Sixth VAT Directive (77/388/EEC) with effect from 1 January 2007) is the principal directive governing value added tax and is implemented in the UK by the VATA. It sets out the framework of the… … Law dictionary
Customs duties in the United States — The United States imposes tariffs or customs duties on imports of goods. The duty is levied at the time of import and is paid by the importer of record. Customs duties vary by country of origin and product. Goods from many countries are exempt… … Wikipedia
Customs — This article is about import/export tariffs. For other uses, see Custom (disambiguation). Customs, Tolls or Duties of the Corporation of Kinsale (1788) Customs is an authority or agency in a country responsible for collecting and safeguarding cus … Wikipedia
