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Different duty tariffs: tractor towing broken-down or undamaged vehicles

Ingrida Kemežienė
Project manager, PwC Lithuania, Lithuania
Published 11 Mar 2021
Different duty tariffs: tractor towing broken-down or undamaged vehicles
Photo by Iwan Shimko on Unsplash
Case law
‘The aircraft tractor’ hauls an undamaged vehicle - the rate of the duty is higher than it hauls a broken-down vehicle! The correct classification of goods is important for the proper and correct payment of customs duties.

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