Requires the price documentation framework to indicate the amount of duty forming part of the price as prescribed.
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Customs Chapter VA
VA - Duty incidence disclosure | 2 section records | 2 current | 0 omitted or historical
Chapter Context
This chapter supports unjust-enrichment analysis by dealing with duty disclosure and presumptions about passing on duty incidence.
Presumption of passing on incidence
Creates a presumption that duty incidence has been passed to the buyer unless the contrary is proved.