duty calculation

You can find an example of the duty calculation at section 13.

Annex 2 provides examples to help you with your duty calculation.

If, however, such charges apply to the compensating products, they must be included in the duty calculations.

The notice advises of a change to the method of duty calculation at paragraph 5.11.

Each off-course bookmaker must include in his duty calculations all bets accepted and any winnings he pays out on those bets.

At the end of an authorised period, you must perform the normal duty calculations using the total quantities of goods exported and imported in the period.

Normally, we will accept the labelled strength and volume as the basis of duty calculations if you can show that you are controlling operations so that:

You can find further information about the completion of Form C&E 1154 in paragraph 7.9 and some examples of duty calculations are given in Section 14.

The same figures are used in Example 1 of Section 14 for purposes of comparison of the amounts payable using the different methods of duty calculation.

While not offering specific details, the official said that the department's confusion centered on the panel's plan to shift the duty calculations from log prices to timber prices.

Any money that bookmaker 'A' lays-off or any winnings he receives from bookmaker 'B' for laid-off bets must not be included in his duty calculation.

Remember locally agreed rates for EC transport costs for VAT purposes must not be used for ad valorem customs duty calculations.

We may ask you to provide proof to support your duty calculations, where we believe that the method you have used does not show all receipts that properly refer to playing bingo.

Bets that you take, as a bookmaker, through a betting exchange are no different from other bets that you take, you must still include these bets in your duty calculation.

Always make sure that your third party sends you copies of the customs declarations for your records, and check that the correct CPC has been used and that the duty calculations are correct.

You must present sufficient documentation to prove that the goods being imported were exported under the OPR arrangements, and to allow customs to identify the exported goods and check the rate of yield and your duty calculations.

Unless HMRC has permitted the use of an alternative method of calculation that does not disadvantage the revenue, you must work out each constituent stage of the duty calculation process to a minimum of four decimal places.

However anti dumping duties and countervailing duties, whilst not to be included in the notional duty deductible on the exported goods (if using the duty differential method) must be included in any duty calculations if they apply to the compensating products.

It is not normally payable until the spirits are taken out of warehouse (for worked examples of the excise duty calculation for spirits, please see Notice 197 Excise goods: receipt into and removal from an excise warehouse of excise goods).