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Customs assess the amount of Duty to be paid based on the declared value of the goods plus the transport costs to the country of destination.
Example of duty calculation
- Goods = 2 special edition ‘The Greatest 70’s Dance Hits’ CD sets
- Value of goods = £80 +
- Transport to the UK = £35.
Total value for Duty = £115 x 3.5% Duty = Total Duty payable £4.02
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