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Messenger Transport services are included in the customs value
The Ministry of Revenues explained that payment for a forwarder’s services for transporting imported goods under delivery terms where the transportation costs are paid by the buyer of the goods is part of the overall transportation expenses.
Содержание статьи:
Therefore, it is included in the taxable base of the goods. The same position regarding the inclusion in the customs value of goods of the expenses for payment of forwarding services was confirmed by the VASU in its letter dated 05.11.2013.