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Additional charges for expenses specified in sub-paragraph "ii" of paragraph 1 (b) of Article 8


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Additional charges on expenses referred to in sub-paragraph "ii" of paragraph 1 (b) of article 8 — determination of additional charges on expenses referred to in sub-paragraph "ii" of paragraph 1 (b) of article 8, incurred in the country of import. In such a case, the determination of these expenses should be carried out by using information prepared in a manner consistent with the generally accepted accounting principles of that country1.

  1. Agreement on Free Trade between the Eurasian Economic Union and its member states, on the one hand, and the Islamic Republic of Iran, on the other hand, as amended on 2025-05-26, article 16. ↩

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