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    <title>Includibilty of ship demurrage charges in the assessable value regarding</title>
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    <description>Ship demurrage charges must be included in the assessable value of imported goods where the Board&#039;s March 2001 Circular and applicable Customs valuation rules govern; all pending provisional assessments and current assessments for importations under that post-March 2001 regime should be finalised by including demurrage charges, while the prior exclusion for imports before that cutoff remains intact.</description>
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