https://knowledgenavigator.pwc.co.uk/vat-gst-global/news/proposal-to-eliminate-first-sale-valuation-method/
Proposal to eliminate 'first sale' valuation method
first sale valuationproposaleliminatemethod
https://knowledgenavigator.pwc.com/vat-uk/news/action-needed-to-preserve-the-first-sale-for-export-customs-duty-valuation-benefit/
Action needed to preserve the 'first sale for export' customs duty valuation benefit
action neededthe firstfor exportcustoms dutypreserve