https://knowledgenavigator.pwc.com/vat-uk/news/pricing-adjustments-and-other-valuation-adjustments-may-reduce-customs-duty-value-arcadia-c00211/
Pricing adjustments and other valuation adjustments may reduce customs duty value: Arcadia (C00211)
and other
https://disarmframework.herokuapp.com/counter/133/view
C00211 "Use humorous counter-narratives" - Disarm Framework Explorer
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