Section 21(4)

Subject to subsection (6D) below, For the purposes of this Act, the value of any goods falling within subsection (5) below which are imported ... shall be taken to be an amount equal to 25 per cent of the amount which, apart from this subsection, would be their value for those purposes.

← 3 · All articles · 5 →

Source: legislation.gov.uk · retrieved 2026-07-28