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Please kindly advise if HMRC apply a luxury tax on goods. If so, what is the value threshold?
Thank you and kind regards
Stated in the below link the MRN of TAD can be used to Generate the GMR in GVMS.
However, in the Border Operating Model 4.1.7 diagram, only the DUCR is required.
Please kindly clarify if MRN can be used to create the GMR in GVMS.