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Q. What value should I include where the goods are not being sold?

The customs value declared on the entry should reflect the true commercial value of the goods - this could be the price we paid for the goods originally or alternatively the "price" of the goods if they are available in the public domain.

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Please see our CORONAVIRUS/COVID-19 Assistance pages for help with areas of Finance during the current situation.

UFS issued communications and the University website also contain information on this topic

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