Remnants and wastes of no commercial value left behind in the processing may be wholly or partially exempted from duties and taxes according to the Customs decision.

无利用价值的边角余料，由海关核定免税或酌情估价征税。

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The only real opposition to the CVA - a requisite for clubs hoping to avoid further points penalties - came from HM Revenue and Customs (HMRC), which has 28 days to appeal against the decision.

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Sonnier also said the decision highlights the need to make trademark counterfeiting a crime in Canada and to grant Customs officers in Canada ex-officio authority to seize counterfeit goods at the border.

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