Tolliväärtusesse arvestatakse sisse järgmised kulud, mis on tekkinud imporditud kauba toimetamisel Eesti tolliterritooriumile sisenemise kohani: 1) veokulud; 2) veoga seotud laadimis-, lossimis- ja teisaldamiskulud; 3) kindlustuskulud.
... loading and handling charges associated with the transport of the imported goods to the place of introduction into the customs territory of the Community.
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