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JML Group En

Feb 12, 2017

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Page 1: JML Group En
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Riga

Tallin

Riga

Tallin

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INCOTERMS CHANGE

DAP

EXW / FCA

Consignee

ShipperEXW / FCADuties are paid from value till CU border.Total sum of customs payments is lower

DAPDuties are charged

from DAP invoice value (transport costs in

CU are rarely excluded)

SOLUTIONS

Customs valueand cost of goods

Customs Unionborder

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