For dutiable goods, the taxable value for GST as mentioned in point (2) is calculated based on the CIF (Cost, Insurance and Freight) value plus all duties and other charges.

 
  • 對于征稅物品,稅值為消費稅中提到的第(2)點(diǎn)的基礎上計算得出的CIF(成本,保險費加運費)價(jià)值加上所有關(guān)稅和其他費用。
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