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the appraisal of the value of imported goods by customs officials for the purpose of determining the amount of duty payable
tolliväärtuse määramine . Eesti-vene-eesti õigusterminoloogiabaas. Estonian Language Institute, Sõnaveeb 2026. https://sonaveeb.ee/search/unif//%C3%B5tb/tolliv%C3%A4%C3%A4rtuse%20m%C3%A4%C3%A4ramine/1/est (08.08.2026)