Additional examples are adjusted to the entries in an automated way - we cannot guarantee that they are correct.
Outward freight and insurance are not to be included in the built-up value.
Then the outward freight and insurance is includible in the built-up value.
An' me outward freight's already made me that - with the money coming home safe in the next convoy from Jamaica."
The exception to this is when the temporarily exported goods are invoiced "CIF" and the outward freight and insurance is not separately distinguishable.
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