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What is Negligible Value

Tax Definition:-

HM Revenue & Customs regard goods as being of negligible value, so long as they can only be used as samples to obtain orders for the type of goods they represent.

Crown Copyright. Material taken from HM Revenue & Customs. Reproduced under the terms and conditions of the Click-Use Licence.

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Term created / updated 2007-06-15 19:19:11

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