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Value of goods = A

Cost of handling/agent charges in China = B


Cost of shipping = C
----------------------
Total of A + B + C = D
Import duty (E) = D x import duty %
VAT (F) = (D + import duty) x 17.5%
Total cost legally in the UK = D + E + F
I cant remember if you are charged duty and VAT on port handling charges in the
UK (I'd assume they'll be in a container).

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