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Working together in the OECD/G20 Inclusive Framework on BEPS, countries and jurisdictions are implementing actions to tackle tax avoidance, ensuring a more transparent tax environment and addressing the tax challenges arising from the digitalisation of the economy.

The import duties payable upon import are determined, in part, by the applicable customs tariff. The customs tariff is the unit of account by which the tax base is multiplied. This results in the import duties payable upon import.