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    <description>Valuation for transfers from manufacturer to an excise registered depot is determined by the depot transaction value and applicable valuation rules; similar goods cleared from the depot on the same date set the rate, with the invoice rate for the clearance having the highest quantity used where multiple clearances exist, and valuation is subject to post clearance review and provisional assessment, with fallback to prescribed valuation mechanisms when primary statutory valuation cannot be determined.</description>
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