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- \u0627\u0644\u0627\u0633\u062a\u062b\u0646\u0627\u0621\u0627\u062a \u0627\u0644\u0628\u062d\u062b\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629:<\/strong> \u0631\u0633\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u2014 \u0627\u0644\u062a\u064a \u062a\u064f\u0639\u0631\u064e\u0651\u0641 \u0628\u0645\u0648\u062c\u0628 \u0625\u0631\u0634\u0627\u062f\u0627\u062a CIDEER \u0628\u0623\u0646\u0647\u0627 \u062a\u0635\u0648\u0631\u0627\u062a \u0645\u0641\u0627\u0647\u064a\u0645\u064a\u0629 \u0639\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u0649 \u062a\u0642\u062a\u0635\u0631 \u0639\u0644\u0649 \u0627\u0644\u0625\u0634\u0627\u0631\u0629 \u0625\u0644\u0649 \u0645\u0627\u0630\u0627<\/em> \u0627\u0644\u0628\u0646\u0627\u0621 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0643\u064a\u0641<\/em> \u0625\u0646 \u062a\u0643\u0627\u0644\u064a\u0641 \u0625\u0646\u0634\u0627\u0626\u0647 \u2014 \u0625\u0644\u0649 \u062c\u0627\u0646\u0628 \u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u0627\u0644\u0645\u062d\u0644\u064a\u0629 \u0627\u0644\u0628\u062d\u062a\u0629 \u2014 \u0647\u064a \u0646\u0641\u0642\u0627\u062a \u063a\u064a\u0631 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0648\u064a\u062c\u0628 \u0641\u0635\u0644\u0647\u0627 \u0628\u0634\u0643\u0644 \u0635\u0627\u0631\u0645 \u0641\u064a \u062f\u0641\u062a\u0631 \u0627\u0644\u062d\u0633\u0627\u0628\u0627\u062a \u0627\u0644\u062e\u0627\u0635 \u0628\u0634\u0631\u0643\u062a\u0643 \u0644\u062a\u062c\u0646\u0628 \u0641\u0631\u0636 \u0636\u0631\u0627\u0626\u0628 \u0632\u0627\u0626\u062f\u0629.<\/li>\n<\/ul>\n\n\n\n
\u062a\u0642\u0627\u0637\u0639 \u0627\u0644\u0634\u0624\u0648\u0646 \u0627\u0644\u0645\u0624\u0633\u0633\u064a\u0629: \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0648\u062a\u0641\u0648\u064a\u0636 ICTS \u0644\u0639\u0627\u0645 2027<\/h2>\n\n\n\n\u0641\u064a \u062d\u064a\u0646 \u062a\u0633\u062a\u062e\u062f\u0645 \u0641\u0631\u0642 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0641\u064a \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u00ab\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644\u00bb (TP) \u0628\u0623\u062b\u0631 \u0631\u062c\u0639\u064a \u0644\u0645\u0648\u0627\u0621\u0645\u0629 \u0647\u0648\u0627\u0645\u0634 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u062c\u0646\u0633\u064a\u0627\u062a \u0645\u0639 \u00ab\u0645\u0628\u062f\u0623 \u0627\u0644\u062a\u0639\u0627\u0645\u0644 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0627\u0633\u062a\u0642\u0644\u0627\u0644\u064a\u0629\u00bb \u0627\u0644\u0630\u064a \u0648\u0636\u0639\u062a\u0647 \u0645\u0646\u0638\u0645\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u062a\u0646\u0645\u064a\u0629 (OECD) \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u060c \u0641\u0625\u0646 \u0641\u0631\u0639 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u064a\u062a\u0637\u0644\u0628 \u0642\u064a\u0645\u0629 \u0645\u0639\u0627\u0645\u0644\u0629 \u062b\u0627\u0628\u062a\u0629 \u0641\u064a \u0627\u0644\u0644\u062d\u0638\u0629 \u0628\u0627\u0644\u0630\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0639\u0628\u0631 \u0641\u064a\u0647\u0627 \u0627\u0644\u062d\u0627\u0648\u064a\u0629 \u0627\u0644\u062d\u062f\u0648\u062f. 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\u0627\u0644\u0647\u064a\u0643\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0646\u0627\u062a\u062c\u0629 \u0639\u0646 \u0627\u0644\u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0627\u0644\u0637\u0648\u0639\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0623\u062b\u0631 \u0627\u0644\u0631\u062c\u0639\u064a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0625\u0639\u0627\u062f\u0629 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0623\u0631\u0628\u0627\u062d \u0641\u064a \u0625\u0637\u0627\u0631 \u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644. \u0648\u0644\u0627 \u062a\u0634\u0643\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0625\u0639\u0627\u062f\u0629 \u062a\u0648\u0632\u064a\u0639 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u062a\u0639\u062f\u064a\u0644\u0627\u064b \u0635\u062d\u064a\u062d\u064b\u0627 \u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629\u060c \u0648\u064a\u062c\u0628 \u0645\u0639\u0627\u0644\u062c\u062a\u0647\u0627 \u0639\u0628\u0631 \u0627\u0644\u0642\u0646\u0648\u0627\u062a \u0627\u0644\u0642\u064a\u0627\u0633\u064a\u0629 \u0644\u062a\u0639\u062f\u064a\u0644 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0628\u0639\u062f \u0627\u0644\u062a\u062e\u0644\u064a\u0635 \u0627\u0644\u062c\u0645\u0631\u0643\u064a.<\/li>\n<\/ul>\n\n\n\n
\u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u0646\u064a\u0629\u060c \u0648\u0645\u0637\u0627\u0644\u0628\u0627\u062a C18\u060c \u0648\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u0625\u0646\u0642\u0627\u0630 \u0627\u0644\u0630\u0627\u062a\u064a \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0628\u0645\u0648\u062c\u0628 C2001<\/h2>\n\n\n\n\u0625\u0630\u0627 \u062a\u0648\u0635\u0644\u062a \u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC) \u0625\u0644\u0649 \u0623\u0646 \u0623\u062d\u062f \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u064a\u0646 \u0642\u062f \u0642\u0627\u0645 \u0628\u0634\u0643\u0644 \u0645\u0646\u0647\u062c\u064a \u0628\u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0642\u064a\u0645 \u0634\u062d\u0646\u0627\u062a\u0647 \u0628\u0623\u0642\u0644 \u0645\u0646 \u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629\u060c \u0641\u0625\u0646 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0625\u0646\u0641\u0627\u0630 \u062a\u062a\u0628\u0639 \u0645\u0633\u0627\u0631\u064b\u0627 \u0642\u0627\u0646\u0648\u0646\u064a\u064b\u0627 \u0635\u0627\u0631\u0645\u064b\u0627 \u0648\u0645\u062a\u0635\u0627\u0639\u062f\u064b\u0627.<\/p>\n\n\n\n 1. \u0646\u0645\u0648\u0630\u062c C18: \u0625\u0634\u0639\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0639\u062f \u0627\u0644\u062a\u062e\u0644\u064a\u0635 \u0627\u0644\u062c\u0645\u0631\u0643\u064a<\/h3>\n\n\n\n\u0639\u0646\u062f \u0627\u0643\u062a\u0634\u0627\u0641 \u0646\u0642\u0635 \u0641\u064a \u0627\u0644\u0645\u0628\u0644\u063a \u0627\u0644\u0645\u062f\u0641\u0648\u0639\u060c \u062a\u0635\u062f\u0631 \u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC) \u201c\u062e\u0637\u0627\u0628 \u0646\u0648\u0627\u064a\u0627\u201d \u0631\u0633\u0645\u064a\u064b\u0651\u0627\u060c \u062a\u0645\u0646\u062d \u0641\u064a\u0647 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f \u0645\u0647\u0644\u0629 \u0645\u062f\u062a\u0647\u0627 30 \u064a\u0648\u0645\u064b\u0627 \u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u00ab\u062d\u0642 \u0627\u0644\u0627\u0633\u062a\u0645\u0627\u0639\u00bb \u0644\u0644\u0637\u0639\u0646 \u0641\u064a \u0627\u0644\u0646\u062a\u0627\u0626\u062c \u0627\u0644\u0645\u0642\u062f\u0645\u0629 \u0628\u0623\u062f\u0644\u0629 \u062a\u062f\u0642\u064a\u0642 \u0645\u0639\u062a\u0645\u062f\u0629. \u0648\u0641\u064a \u062d\u0627\u0644 \u0641\u0634\u0644 \u0627\u0644\u062f\u0641\u0627\u0639\u060c \u062a\u0635\u062f\u0631 \u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC) \u0646\u0645\u0648\u0630\u062c C18: \u0625\u0634\u0639\u0627\u0631 \u0627\u0644\u0645\u0637\u0627\u0644\u0628\u0629 \u0628\u0639\u062f \u0627\u0644\u062a\u062e\u0644\u064a\u0635 \u0627\u0644\u062c\u0645\u0631\u0643\u064a<\/strong> \u0644\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062f\u062f\u0629:<\/p>\n\n\n\n\n- \u0627\u0644\u062d\u062f \u0627\u0644\u0642\u064a\u0627\u0633\u064a \u0644\u0645\u062f\u0629 3 \u0633\u0646\u0648\u0627\u062a:<\/strong> \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u062f\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u062e\u0644\u0648 \u0645\u0646 \u0623\u064a \u0646\u064a\u0629 \u062e\u0627\u062f\u0639\u0629\u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u062f\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0642\u0635\u0648\u0649 \u0644\u0625\u0635\u062f\u0627\u0631 \u0637\u0644\u0628 C18 \u0645\u062d\u062f\u062f\u0629 \u0628\u062b\u0644\u0627\u062b \u0633\u0646\u0648\u0627\u062a \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0642\u0628\u0648\u0644 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u062c\u0645\u0631\u0643\u064a \u0627\u0644\u0623\u0648\u0644\u064a.<\/li>\n\n\n\n
- \u062a\u0645\u062f\u064a\u062f \u0641\u062a\u0631\u0629 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644 \u0644\u0645\u062f\u0629 20 \u0639\u0627\u0645\u064b\u0627:<\/strong> \u0625\u0630\u0627 \u062b\u0628\u062a \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC) \u0623\u0646 \u0645\u0633\u062a\u0648\u0631\u062f\u064b\u0627 \u0642\u062f \u0623\u062e\u0641\u0649 \u0639\u0645\u062f\u064b\u0627 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629\u060c \u0623\u0648 \u0632\u0648\u0631 \u0641\u0648\u0627\u062a\u064a\u0631 \u062a\u062c\u0627\u0631\u064a\u0629\u060c \u0623\u0648 \u0623\u062e\u0641\u0649 \u0639\u0645\u062f\u064b\u0627 \u0623\u0631\u0628\u0627\u062d\u064b\u0627 \u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0641\u0625\u0646 \u0641\u062a\u0631\u0629 \u0627\u0644\u062a\u062d\u0635\u064a\u0644 \u062a\u064f\u0645\u062f\u064e\u0651\u062f \u0625\u0644\u0649 20 \u0639\u0627\u0645\u064b\u0627<\/strong> (\u064a\u0646\u0637\u0628\u0642 \u0639\u0644\u0649 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645\u062a \u062a\u0635\u0641\u064a\u062a\u0647\u0627 \u0641\u064a 1 \u064a\u0646\u0627\u064a\u0631 2021 \u0623\u0648 \u0628\u0639\u062f\u0647).<\/li>\n\n\n\n
- \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0641\u0648\u0627\u0626\u062f:<\/strong> \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u064a\u0646 \u062a\u0633\u0648\u064a\u0629 \u0645\u0637\u0627\u0644\u0628\u0629 C18 \u0641\u064a \u063a\u0636\u0648\u0646 10 \u0623\u064a\u0627\u0645 \u0645\u0646 \u062a\u0627\u0631\u064a\u062e \u0625\u0635\u062f\u0627\u0631\u0647\u0627\u060c \u0648\u0628\u0639\u062f \u0630\u0644\u0643 \u062a\u062a\u0631\u0627\u0643\u0645 \u0627\u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0631\u062a\u0641\u0639\u0629 \u062a\u0644\u0642\u0627\u0626\u064a\u064b\u0627 \u0639\u0644\u0649 \u0627\u0644\u0631\u0635\u064a\u062f \u0627\u0644\u0645\u062a\u0628\u0642\u064a.<\/li>\n<\/ul>\n\n\n\n
2. \u0646\u0638\u0627\u0645 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u0646\u064a\u0629<\/h3>\n\n\n\n\u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0633\u062a\u0631\u062f\u0627\u062f \u0627\u0644\u0639\u062c\u0632 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0623\u0633\u0627\u0633\u064a\u060c \u062a\u0641\u0631\u0636 \u0647\u064a\u0626\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC) \u0639\u0642\u0648\u0628\u0627\u062a \u0645\u062f\u0646\u064a\u0629 \u0639\u0644\u0649 \u0623\u0633\u0627\u0633 \u0627\u0644\u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u0627\u0644\u0645\u0637\u0644\u0642\u0629 \u0644\u0645\u0639\u0627\u0642\u0628\u0629 \u062d\u0627\u0644\u0627\u062a \u0639\u062f\u0645 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644:<\/p>\n\n\n\n \n- \u0625\u0634\u0639\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 (CCPN):<\/strong> \u0641\u064a \u062d\u0627\u0644\u0629 \u0627\u0644\u0625\u062e\u0641\u0627\u0642\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0627\u062d\u062a\u064a\u0627\u0644\u064a\u0629 \u0641\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u2014 \u0645\u062b\u0644 \u0627\u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0625\u062f\u0627\u0631\u064a\u0629 \u0627\u0644\u0645\u0646\u0647\u062c\u064a\u0629 \u0641\u064a \u0627\u0644\u0625\u062f\u062e\u0627\u0644 \u0623\u0648 \u0633\u0648\u0621 \u062d\u0641\u0638 \u0627\u0644\u0645\u0633\u062a\u0646\u062f\u0627\u062a\u060c \u0645\u0645\u0627 \u064a\u0624\u062f\u064a \u0625\u0644\u0649 \u0646\u0642\u0635 \u0641\u064a \u0627\u0644\u0633\u062f\u0627\u062f \u064a\u062a\u062c\u0627\u0648\u0632 10,000 \u062c\u0646\u064a\u0647 \u0625\u0633\u062a\u0631\u0644\u064a\u0646\u064a \u2014 \u062a\u0635\u062f\u0631 \u0647\u064a\u0626\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC) \u0625\u0634\u0639\u0627\u0631\u064b\u0627 \u0628\u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 (CCPN). \u0648\u062a\u062a\u062f\u0631\u062c \u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a \u0628\u0634\u0643\u0644 \u062a\u062f\u0631\u064a\u062c\u064a \u0648\u0641\u0642\u064b\u0627 \u0644\u0645\u0642\u064a\u0627\u0633 \u0635\u0627\u0631\u0645:
\u00a3250 -> \u00a3500 -> \u00a31,000 -> \u00a32,000 -> \u00a32,500<\/code> \u0644\u0643\u0644 \u0645\u062e\u0627\u0644\u0641\u0629. \u0648\u0641\u064a \u062d\u0627\u0644\u0629 \u062d\u062f\u0648\u062b \u0646\u0642\u0635 \u0648\u0627\u062d\u062f \u0641\u064a \u0627\u0644\u0633\u062f\u0627\u062f \u064a\u062a\u062c\u0627\u0648\u0632 100,000 \u062c\u0646\u064a\u0647 \u0625\u0633\u062a\u0631\u0644\u064a\u0646\u064a\u060c \u064a\u062c\u0648\u0632 \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC) \u0641\u0631\u0636 \u0627\u0644\u063a\u0631\u0627\u0645\u0629 \u0627\u0644\u0642\u0635\u0648\u0649 \u0627\u0644\u0628\u0627\u0644\u063a\u0629 2,500 \u062c\u0646\u064a\u0647 \u0625\u0633\u062a\u0631\u0644\u064a\u0646\u064a \u0639\u0644\u0649 \u0627\u0644\u0641\u0648\u0631\u060c \u0628\u063a\u0636 \u0627\u0644\u0646\u0638\u0631 \u0639\u0646 \u0633\u062c\u0644 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0633\u0627\u0628\u0642.<\/li>\n\n\n\n- \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u0647\u0631\u0628 \u0627\u0644\u0645\u062f\u0646\u064a (CEP):<\/strong> \u0625\u0630\u0627 \u0643\u0634\u0641\u062a \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0639\u0646 \u062e\u064a\u0627\u0646\u0629 \u0623\u0645\u0627\u0646\u0629 \u0645\u062a\u0639\u0645\u062f\u0629 \u0623\u0648 \u062a\u0647\u0631\u0628 \u0636\u0631\u064a\u0628\u064a \u0645\u062a\u0639\u0645\u062f\u060c \u0641\u0625\u0646 \u0627\u0644\u0639\u0642\u0648\u0628\u0629 \u0627\u0644\u0645\u062f\u0646\u064a\u0629 \u062a\u0631\u062a\u0641\u0639 \u0625\u0644\u0649 100% \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u0645\u064f\u0639\u0644\u0646\u0629 \u0628\u0623\u0642\u0644 \u0645\u0646 \u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u0641\u0639\u0644\u064a\u0629<\/strong>. \u0648\u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0642\u0648\u0627\u0639\u062f \u0627\u0644\u0642\u064a\u0627\u0633\u064a\u0629 \u0644\u0644\u062a\u062e\u0641\u064a\u0641 \u0645\u0646 \u0622\u062b\u0627\u0631 \u0628\u0631\u0646\u0627\u0645\u062c CEP\u060c \u064a\u0645\u0643\u0646 \u0644\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u0643\u0627\u0645\u0644 \u0648\u0627\u0644\u0645\u0628\u0643\u0631 \u0623\u0646 \u064a\u0636\u0645\u0646 \u062a\u062e\u0641\u064a\u0636 \u0627\u0644\u063a\u0631\u0627\u0645\u0629 80%<\/strong> (\u062a\u062e\u0641\u064a\u0636 \u0642\u062f\u0631\u0647 40% \u0644\u062a\u0642\u062f\u064a\u0645 \u062a\u0641\u0633\u064a\u0631 \u0627\u0633\u062a\u0628\u0627\u0642\u064a \u0648\u0634\u0641\u0627\u0641\u060c \u064840% \u0625\u0636\u0627\u0641\u064a \u0644\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0627\u0644\u0643\u0627\u0645\u0644\u0629 \u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC) \u062e\u0644\u0627\u0644 \u0639\u0645\u0644\u064a\u0629 \u0627\u0644\u062a\u062f\u0642\u064a\u0642).<\/li>\n<\/ul>\n\n\n\n
3. C2001: \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0637\u0648\u0639\u064a \u0648\u0645\u0635\u064a\u062f\u0629 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u0641\u0642\u064b\u0627 \u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0623\u0635\u0648\u0644 \u0627\u0644\u0645\u0628\u062f\u0626\u064a\u0629 (PVA)<\/h3>\n\n\n\n\u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u064a\u0646 \u0627\u0644\u0630\u064a\u0646 \u064a\u0643\u062a\u0634\u0641\u0648\u0646 \u062d\u0627\u0644\u0627\u062a \u0625\u062e\u0641\u0627\u0642 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0643\u0627\u0645\u0644 \u0639\u0646 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0641\u064a \u0627\u0644\u0645\u0627\u0636\u064a \u062e\u0644\u0627\u0644 \u0639\u0645\u0644\u064a\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0627\u0644\u062f\u0627\u062e\u0644\u064a\u0629 \u062d\u0645\u0627\u064a\u0629 \u0633\u0645\u0639\u0629 \u0634\u0631\u0643\u0627\u062a\u0647\u0645 \u0645\u0646 \u062e\u0644\u0627\u0644 \u062a\u0642\u062f\u064a\u0645 \u201c\u0625\u0641\u0635\u0627\u062d \u0637\u0648\u0639\u064a\u201d \u0642\u0628\u0644 \u0623\u0646 \u062a\u0628\u062f\u0623 \u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC) \u0641\u064a \u0625\u062c\u0631\u0627\u0621 \u062a\u062d\u0642\u064a\u0642 \u0631\u0633\u0645\u064a.<\/p>\n\n\n\n \n- \u0642\u0646\u0648\u0627\u062a \u0627\u0644\u0625\u064a\u062f\u0627\u0639 \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0627\u0644\u0646\u0638\u0627\u0645:<\/strong> \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0623\u062e\u0637\u0627\u0621 \u0627\u0644\u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u062a\u0627\u0631\u064a\u062e\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0645 \u062a\u0646\u0641\u064a\u0630\u0647\u0627 \u0636\u0645\u0646 \u0646\u0638\u0627\u0645 CDS \u0627\u0644\u0646\u0634\u0637\u060c \u064a\u062c\u0628 \u0639\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f \u062a\u0642\u062f\u064a\u0645 \u0625\u0641\u0635\u0627\u062d \u0631\u0642\u0645\u064a \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 Government Gateway \u0627\u0644\u0631\u0633\u0645\u064a\u0629 \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0648\u0627\u062c\u0647\u0629 C2001 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629. \u0623\u0645\u0627 \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0633\u062c\u0644\u0627\u062a \u0627\u0644\u0642\u062f\u064a\u0645\u0629 \u0641\u064a \u0646\u0638\u0627\u0645 CHIEF\u060c \u0641\u064a\u064f\u0634\u062a\u0631\u0637 \u062a\u0642\u062f\u064a\u0645 \u0646\u0645\u0648\u0630\u062c C2001 \u0627\u0644\u0648\u0631\u0642\u064a. \u0648\u064a\u0636\u0645\u0646 \u0627\u0644\u0625\u0641\u0635\u0627\u062d \u0627\u0644\u0637\u0648\u0639\u064a \u0627\u0644\u0643\u0627\u0645\u0644 \u0627\u0644\u0645\u0642\u062f\u0645 \u0642\u0628\u0644 \u0627\u0644\u062a\u062f\u062e\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0625\u0639\u0641\u0627\u0621 100%<\/strong> \u0645\u0646 \u0627\u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0627\u0644\u0645\u062f\u0646\u064a\u0629.<\/li>\n\n\n\n
- \u0641\u062e \u0631\u0641\u0636 \u00ab\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0624\u062c\u0644\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u00bb (PVA):<\/strong> \u063a\u0627\u0644\u0628\u064b\u0627 \u0645\u0627 \u064a\u0631\u062a\u0643\u0628 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0648\u0646 \u0623\u062e\u0637\u0627\u0621 \u062c\u0633\u064a\u0645\u0629 \u0639\u0646\u062f \u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u064a \u0627\u0633\u062a\u062e\u062f\u0645\u062a \u0641\u064a\u0647\u0627 \u00ab\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0624\u062c\u0644\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u00bb (PVA \u2013 \u0627\u0644\u062e\u0627\u0646\u0629 E \/ \u0631\u0645\u0632 \u0627\u0644\u062a\u0623\u062c\u064a\u0644 G) \u0641\u064a \u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0627\u0644\u0623\u0635\u0644\u064a. \u0648\u0628\u0645\u0648\u062c\u0628 \u0627\u0644\u0645\u0628\u0627\u062f\u0626 \u0627\u0644\u062a\u0648\u062c\u064a\u0647\u064a\u0629 \u0627\u0644\u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0637\u0628\u0642\u0647\u0627 \u0647\u064a\u0626\u0629 \u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC)\u060c \u0625\u0630\u0627 \u0627\u0643\u062a\u0634\u0641 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f \u0648\u062c\u0648\u062f \u0646\u0642\u0635 \u0641\u064a \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0623\u062f\u0649 \u0641\u064a \u0627\u0644\u0648\u0642\u062a \u0646\u0641\u0633\u0647 \u0625\u0644\u0649 \u062e\u0641\u0636 \u0643\u0644 \u0645\u0646 \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a\u060c \u0641\u0625\u0646\u0647 \u0645\u0645\u0646\u0648\u0639 \u0645\u0646\u0639\u0627\u064b \u0628\u0627\u062a\u0627\u064b<\/strong> \u0645\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0646\u0645\u0648\u0630\u062c C2001 \u0644\u0633\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a. \u064a\u062c\u0628 \u0627\u0644\u0625\u0628\u0644\u0627\u063a \u0639\u0646 \u0627\u0644\u0639\u062c\u0632 \u0641\u064a \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0639\u0628\u0631 \u0623\u062f\u0627\u0629 C2001 (\u0627\u0644\u062a\u064a \u062a\u0633\u062a\u0631\u062f\u0647\u0627 \u0647\u064a\u0626\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC) \u0639\u0628\u0631 \u0645\u0637\u0627\u0644\u0628\u0629 C18)\u060c \u0623\u0645\u0627 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u063a\u064a\u0631 \u0627\u0644\u0645\u0633\u062f\u062f\u0629 \u064a\u062c\u0628 \u062a\u0639\u062f\u064a\u0644\u0647\u0627 \u064a\u062f\u0648\u064a\u064b\u0651\u0627 \u062d\u0635\u0631\u064a\u064b\u0651\u0627 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u062f\u0648\u0631\u064a \u0627\u0644\u062d\u0627\u0644\u064a \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f<\/strong>. \u0625\u0646 \u0645\u062d\u0627\u0648\u0644\u0629 \u062a\u0633\u0648\u064a\u0629 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0624\u062c\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a (PVA) \u0645\u0628\u0627\u0634\u0631\u0629\u064b \u0639\u0628\u0631 \u0628\u0648\u0627\u0628\u0629 C2001 \u0633\u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0631\u0641\u0636 \u062a\u0644\u0642\u0627\u0626\u064a \u0645\u0646 \u0642\u0628\u0644 \u0627\u0644\u0646\u0638\u0627\u0645.<\/li>\n<\/ul>\n\n\n\n
\u062e\u0637\u0629 \u0627\u0644\u0639\u0645\u0644 \u0627\u0644\u0627\u0633\u062a\u0631\u0627\u062a\u064a\u062c\u064a\u0629 \u0644\u0645\u062f\u064a\u0631\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u0645\u0624\u0633\u0633\u064a<\/h2>\n\n\n\n\u0644\u062d\u0645\u0627\u064a\u0629 \u0633\u0644\u0633\u0644\u0629 \u0627\u0644\u062a\u0648\u0631\u064a\u062f \u0627\u0644\u062e\u0627\u0635\u0629 \u0628\u0643\u0645 \u0641\u064a \u0642\u0637\u0627\u0639 \u0627\u0644\u0633\u0644\u0639 \u0627\u0644\u0641\u0627\u062e\u0631\u0629 \u0645\u0646 \u0627\u0644\u062a\u062f\u062e\u0644\u0627\u062a \u0627\u0644\u062d\u062f\u0648\u062f\u064a\u0629 \u0627\u0644\u0635\u0627\u0631\u0645\u0629 \u0648\u0627\u0644\u0627\u0633\u062a\u0639\u062f\u0627\u062f \u0644\u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u062a\u0643\u0627\u0645\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u0642\u0628\u0644\u0629\u060c \u064a\u0646\u0628\u063a\u064a \u0639\u0644\u0649 \u0641\u0631\u064a\u0642 \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0644\u062f\u064a\u0643\u0645 \u062a\u0646\u0641\u064a\u0630 \u0623\u0631\u0628\u0639\u0629 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0641\u0648\u0631\u064a\u0629:<\/p>\n\n\n\n \n- \u0625\u062c\u0631\u0627\u0621 \u062a\u0642\u064a\u064a\u0645 \u0645\u062e\u0627\u0637\u0631 \u201c\u0622\u062e\u0631 \u0639\u0645\u0644\u064a\u0629 \u0628\u064a\u0639\u201d:<\/strong> \u0642\u0645 \u0628\u0645\u0631\u0627\u062c\u0639\u0629 \u062c\u0645\u064a\u0639 \u0645\u0633\u0627\u0631\u0627\u062a \u0627\u0644\u062a\u0648\u0632\u064a\u0639 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0639\u0628\u0631 \u0627\u0644\u062d\u062f\u0648\u062f \u0648\u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u062c\u0627\u0631\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0645\u0646 \u0627\u0644\u0634\u0631\u0643\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0633\u062a\u0647\u0644\u0643 (DTC) \u0627\u0644\u0645\u062a\u062c\u0647\u0629 \u0625\u0644\u0649 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0642\u0645 \u0628\u0645\u0642\u0627\u0631\u0646\u0629 \u062a\u062f\u0641\u0642 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0628\u0645\u0639\u0627\u0645\u0644\u0627\u062a\u0643 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u062a\u062d\u062f\u064a\u062f \u0645\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0627\u0644\u0642\u064a\u0645 \u0627\u0644\u0645\u064f\u0639\u0644\u0646\u0629 \u0639\u0631\u0636\u0629 \u0644\u0625\u0639\u0627\u062f\u0629 \u062a\u0642\u064a\u064a\u0645 \u00ab\u0627\u0644\u0628\u064a\u0639 \u0627\u0644\u0623\u062e\u064a\u0631\u00bb (Last Sale) \u0645\u0646 \u0642\u0628\u0644 \u0647\u064a\u0626\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC).<\/li>\n\n\n\n
- \u0641\u0635\u0644 \u0627\u0644\u0628\u0646\u0648\u062f \u063a\u064a\u0631 \u0627\u0644\u0645\u0644\u0645\u0648\u0633\u0629 \u0648\u0628\u0646\u0648\u062f \u062f\u0641\u062a\u0631 \u0627\u0644\u0623\u0633\u062a\u0627\u0630 \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641\u064a\u0629:<\/strong> \u0625\u062c\u0631\u0627\u0621 \u062a\u062f\u0642\u064a\u0642 \u062f\u0627\u062e\u0644\u064a \u0644\u062c\u0645\u064a\u0639 \u0627\u062a\u0641\u0627\u0642\u064a\u0627\u062a \u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0643\u0631\u064a\u0629 \u0627\u0644\u0633\u0627\u0631\u064a\u0629 \u0644\u0644\u0645\u062c\u0645\u0648\u0639\u0629 \u0648\u0639\u0642\u0648\u062f \u0627\u0644\u062a\u0633\u0648\u064a\u0642 \u0627\u0644\u0639\u0627\u0644\u0645\u064a\u0629. \u0625\u062c\u0631\u0627\u0621 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u062a\u062d\u0645\u0644 \u0644\u0634\u0631\u0648\u0637 \u0627\u0644\u0628\u064a\u0639 \u0639\u0644\u0649 \u062c\u0645\u064a\u0639 \u0645\u062f\u0641\u0648\u0639\u0627\u062a \u0627\u0644\u0645\u0644\u0643\u064a\u0629 \u0627\u0644\u0641\u0643\u0631\u064a\u0629 \u0627\u0644\u0639\u0627\u0628\u0631\u0629 \u0644\u0644\u062d\u062f\u0648\u062f\u060c \u0648\u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u0641\u0635\u0644 \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u064a \u0628\u064a\u0646 \u0627\u0644\u0631\u0633\u0648\u0645\u0627\u062a \u0627\u0644\u062a\u0635\u0648\u0631\u064a\u0629 \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u063a\u064a\u0631 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u0627\u0644\u0623\u062c\u0647\u0632\u0629 \u0623\u0648 \u062e\u062f\u0645\u0627\u062a \u0627\u0644\u0645\u0633\u0627\u0639\u062f\u0629 \u0641\u064a \u0627\u0644\u062a\u0635\u0645\u064a\u0645 \u0627\u0644\u062e\u0627\u0636\u0639\u0629 \u0644\u0644\u0636\u0631\u064a\u0628\u0629.<\/li>\n\n\n\n
- \u0627\u0644\u062a\u0642\u062f\u0645 \u0628\u0637\u0644\u0628 \u0627\u0633\u062a\u0628\u0627\u0642\u064a \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062d\u0642 \u0627\u0644\u0627\u0631\u062a\u0641\u0627\u0642 \u0627\u0644\u062e\u0627\u0635 \u0628\u0640 CVA:<\/strong> \u0625\u0630\u0627 \u0643\u0627\u0646\u062a \u0639\u0644\u0627\u0645\u062a\u0643 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0627\u0644\u0641\u0627\u062e\u0631\u0629 \u062a\u062a\u0639\u0627\u0645\u0644 \u0645\u0639 \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0645\u062a\u0642\u0644\u0628\u0629 \u0641\u064a \u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0641\u064a \u0646\u0647\u0627\u064a\u0629 \u0627\u0644\u0639\u0627\u0645 \u0623\u0648 \u0631\u0633\u0648\u0645 \u062a\u0631\u062e\u064a\u0635 \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u064a\u0627\u062a\u060c \u0641\u064a\u062c\u0628 \u0639\u0644\u064a\u0643 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0645\u0639 \u0633\u0644\u0637\u0627\u062a \u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0644\u0644\u062d\u0635\u0648\u0644 \u0639\u0644\u0649 \u062a\u0631\u062e\u064a\u0635 \u0631\u0633\u0645\u064a \u0644\u062a\u0628\u0633\u064a\u0637 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a. \u0648\u064a\u0624\u062f\u064a \u0627\u062e\u062a\u064a\u0627\u0631 \u062a\u0633\u0647\u064a\u0644\u0627\u062a \u00ab\u062a\u0642\u064a\u064a\u0645 \u062c\u0645\u0631\u0643\u064a \u0646\u0647\u0627\u0626\u064a\u00bb \u0623\u0648 \u00ab\u062a\u0642\u064a\u064a\u0645 \u062c\u0645\u0631\u0643\u064a \u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u062a\u0633\u0648\u064a\u0629\u00bb \u0625\u0644\u0649 \u062a\u0648\u0641\u064a\u0631 \u0627\u0633\u062a\u0642\u0631\u0627\u0631 \u0645\u0627\u0644\u064a \u0637\u0648\u064a\u0644 \u0627\u0644\u0623\u0645\u062f\u060c \u0643\u0645\u0627 \u064a\u0632\u064a\u0644 \u0645\u062e\u0627\u0637\u0631 \u0627\u0644\u062a\u0639\u0631\u0636 \u0644\u0639\u0642\u0648\u0628\u0627\u062a \u0645\u0646\u0647\u062c\u064a\u0629 \u0646\u0627\u062c\u0645\u0629 \u0639\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0628\u0623\u0642\u0644 \u0645\u0646 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629.<\/li>\n\n\n\n
- \u062f\u0645\u062c \u062a\u062f\u0641\u0642\u0627\u062a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u0628\u064a\u0626\u064a\u0629:<\/strong> \u0642\u0645 \u0628\u0625\u0632\u0627\u0644\u0629 \u062d\u0648\u0627\u062c\u0632 \u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u062a\u064a \u062a\u0641\u0635\u0644 \u0628\u064a\u0646 \u0645\u062f\u064a\u0631\u064a \u0627\u0644\u0627\u0645\u062a\u062b\u0627\u0644 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u060c \u0648\u0641\u0631\u0642 \u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0634\u0631\u0643\u0627\u062a\u060c \u0648\u0645\u062f\u064a\u0631\u064a \u0627\u0644\u0627\u0633\u062a\u062f\u0627\u0645\u0629 \u0627\u0644\u062a\u062c\u0627\u0631\u064a\u0629 \u0641\u064a \u0645\u0624\u0633\u0633\u062a\u0643. \u062a\u0623\u0643\u062f \u0645\u0646 \u0623\u0646 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062a\u0633\u0639\u064a\u0631 \u0627\u0644\u062f\u0627\u062e\u0644\u064a \u0644\u0634\u0631\u0643\u062a\u0643 \u062a\u062a\u0637\u0627\u0628\u0642 \u0645\u0639 \u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0646\u0638\u0627\u0645 \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 (CDS) \u0627\u0644\u062d\u0627\u0644\u064a\u0629 \u0648\u0625\u0642\u0631\u0627\u0631\u0627\u062a \u0646\u0638\u0627\u0645 \u0627\u0644\u0645\u0639\u0644\u0648\u0645\u0627\u062a \u0648\u0627\u0644\u062a\u0648\u0627\u0635\u0644 \u0627\u0644\u062a\u062c\u0627\u0631\u064a \u0627\u0644\u062f\u0648\u0644\u064a (ICTS) \u0627\u0644\u0645\u0642\u0631\u0631 \u062a\u0642\u062f\u064a\u0645\u0647\u0627 \u0641\u064a \u0639\u0627\u0645 2027\u060c \u0648\u0630\u0644\u0643 \u0644\u0645\u0646\u0639 \u0627\u0644\u062a\u0628\u0627\u064a\u0646\u0627\u062a \u0641\u064a \u0627\u0644\u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0646 \u0623\u0646 \u062a\u0624\u062f\u064a \u0625\u0644\u0649 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u062f\u0642\u064a\u0642 \u0645\u0634\u062a\u0631\u0643\u0629 \u0628\u064a\u0646 \u0639\u062f\u0629 \u062c\u0647\u0627\u062a.<\/li>\n<\/ol>\n\n\n\n
\u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u062a\u062f\u0627\u0648\u0644\u0629<\/h2>\n\n\n\n\u0644\u0645\u0627\u0630\u0627 \u062a\u0631\u0641\u0636 \u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC) \u0633\u0639\u0631 \u0627\u0644\u062a\u062d\u0648\u064a\u0644 \u0641\u064a \u0627\u0644\u0645\u0631\u0627\u062d\u0644 \u0627\u0644\u0623\u0648\u0644\u064a\u0629 \u0645\u0646 \u0633\u0644\u0627\u0633\u0644 \u0627\u0644\u062a\u0648\u0631\u064a\u062f \u0645\u062a\u0639\u062f\u062f\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u064a\u0627\u062a \u0644\u0644\u0633\u0644\u0639 \u0627\u0644\u0641\u0627\u062e\u0631\u0629\u061f<\/h4>\n\n\n\n\u0628\u0645\u0648\u062c\u0628 \u0645\u0628\u062f\u0623 \u00ab\u0622\u062e\u0631 \u0639\u0645\u0644\u064a\u0629 \u0628\u064a\u0639 \u0644\u0644\u062a\u0635\u062f\u064a\u0631\u00bb\u060c \u062a\u0642\u0648\u0645 \u0647\u064a\u0626\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC) \u0628\u062a\u062d\u062f\u064a\u062f \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0645\u062d\u062f\u062f\u0629 \u0627\u0644\u062a\u064a \u062a\u062a\u0633\u0628\u0628 \u0628\u0634\u0643\u0644 \u0645\u0628\u0627\u0634\u0631 \u0641\u064a \u0627\u0644\u0646\u0642\u0644 \u0627\u0644\u0645\u0627\u062f\u064a \u0639\u0628\u0631 \u0627\u0644\u062d\u062f\u0648\u062f \u0625\u0644\u0649 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0641\u0625\u0630\u0627 \u0628\u064a\u0639\u062a \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0645\u0646 \u0634\u0631\u0643\u0629 \u0623\u0645 \u062e\u0627\u0631\u062c\u064a\u0629 \u0625\u0644\u0649 \u0634\u0631\u0643\u0629 \u062a\u0627\u0628\u0639\u0629 \u0645\u062d\u0644\u064a\u0629 \u0628\u0633\u0639\u0631 \u062a\u062d\u0648\u064a\u0644 \u0645\u0646\u062e\u0641\u0636\u060c \u0644\u0643\u0646 \u0627\u062a\u0641\u0627\u0642\u064a\u0629 \u0645\u062a\u0632\u0627\u0645\u0646\u0629 \u062a\u062b\u0628\u062a \u0623\u0646 \u0627\u0644\u0628\u0636\u0627\u0626\u0639 \u0643\u0627\u0646\u062a \u0645\u0648\u062c\u0647\u0629 \u0623\u0635\u0644\u0627\u064b \u0625\u0644\u0649 \u0645\u0633\u062a\u0647\u0644\u0643 \u062a\u062c\u0632\u0626\u0629 \u0623\u0648 \u0645\u0646\u0635\u0629 \u0628\u064a\u0639 \u0628\u0627\u0644\u062a\u062c\u0632\u0626\u0629\u060c \u0641\u0625\u0646 \u0647\u064a\u0626\u0629 \u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0648\u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC) \u0633\u062a\u062d\u062f\u062f \u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0646\u0627\u0621\u064b \u0639\u0644\u0649 \u0627\u0644\u0645\u0639\u0627\u0645\u0644\u0629 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u0629.<\/p>\n\n\n\n \u0645\u0627 \u0627\u0644\u0630\u064a \u064a\u0645\u064a\u0632 \u00ab\u0627\u0644\u062a\u0628\u0633\u064a\u0637 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u00bb \u0639\u0646 \u00ab\u062d\u0642 \u0627\u0644\u0627\u0631\u062a\u0641\u0627\u0642 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u062a\u0633\u0648\u064a\u0629\u00bb \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u062a\u0642\u064a\u064a\u0645 \u0627\u0644\u0642\u0627\u0626\u0645 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0633\u0648\u0642\u064a\u0629 (CVA)\u061f<\/h4>\n\n\n\n\u062a\u062a\u064a\u062d \u201c\u0627\u0644\u062a\u0628\u0633\u064a\u0637 \u0627\u0644\u0646\u0647\u0627\u0626\u064a\u201d \u0644\u0644\u0645\u0633\u062a\u0648\u0631\u062f \u0648\u0647\u064a\u0626\u0629 \u0627\u0644\u062c\u0645\u0627\u0631\u0643 \u0648\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629 (HMRC) \u062f\u0645\u062c \u0646\u0633\u0628\u0629 \u0647\u0627\u0645\u0634 \u0631\u0628\u062d \u0645\u062a\u0641\u0642 \u0639\u0644\u064a\u0647\u0627 \u0628\u0634\u0643\u0644 \u062f\u0627\u0626\u0645 \u0641\u064a \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629\u060c \u0645\u0639 \u0627\u0639\u062a\u0628\u0627\u0631\u0647\u0627 \u0627\u0644\u0631\u0642\u0645 \u0627\u0644\u0646\u0647\u0627\u0626\u064a \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629 \u062f\u0648\u0646 \u0623\u064a \u062a\u0639\u062f\u064a\u0644\u0627\u062a \u0644\u0627\u062d\u0642\u0629. \u0623\u0645\u0627 \u00ab\u062a\u0633\u0647\u064a\u0644 \u0627\u0644\u062a\u0633\u0648\u064a\u0629\u00bb \u0641\u064a\u0633\u0645\u062d \u0628\u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0635\u064a\u063a\u0629 \u0645\u0624\u0642\u062a\u0629 \u0639\u0646\u062f \u0627\u0644\u062d\u062f\u0648\u062f\u060c \u0639\u0644\u0649 \u0623\u0646 \u064a\u064f\u0637\u0644\u0628 \u0645\u0646 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f \u062a\u0642\u062f\u064a\u0645 \u0628\u064a\u0627\u0646\u0627\u062a \u0645\u0627\u0644\u064a\u0629 \u0641\u0639\u0644\u064a\u0629 \u0639\u0644\u0649 \u0641\u062a\u0631\u0627\u062a \u0645\u0646\u062a\u0638\u0645\u0629 \u0644\u0625\u062c\u0631\u0627\u0621 \u0639\u0645\u0644\u064a\u0629 \u062a\u0633\u0648\u064a\u0629 \u00abmulti-\u9000\u5c11\u8865\u00bb.<\/p>\n\n\n\n \u0647\u0644 \u064a\u0645\u0643\u0646 \u0644\u0644\u0645\u0633\u062a\u0648\u0631\u062f \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0627\u0644\u0646\u0645\u0648\u0630\u062c \u0627\u0644\u0642\u064a\u0627\u0633\u064a C2001 \u0644\u0633\u062f\u0627\u062f \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0645\u0624\u062c\u0644\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a\u061f<\/h4>\n\n\n\n\u0644\u0627. \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0623\u0635\u0644\u064a \u0644\u0644\u0627\u0633\u062a\u064a\u0631\u0627\u062f \u0642\u062f \u0627\u0633\u062a\u062e\u062f\u0645 \u0646\u0638\u0627\u0645 \u00ab\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0624\u062c\u0644\u0629 \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629\u00bb (PVA)\u060c \u0641\u0625\u0646 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f \u0645\u0645\u0646\u0648\u0639 \u0642\u0627\u0646\u0648\u0646\u064b\u0627 \u0645\u0646 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0623\u062f\u0627\u0629 C2001 \u0644\u0633\u062f\u0627\u062f \u0627\u0644\u0646\u0642\u0635 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a. \u064a\u062c\u0628 \u062a\u0633\u0648\u064a\u0629 \u0627\u0644\u0639\u062c\u0632 \u0641\u064a \u0627\u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u062c\u0645\u0631\u0643\u064a\u0629 \u0639\u0628\u0631 \u0648\u0627\u062c\u0647\u0629 C2001\u060c \u0628\u064a\u0646\u0645\u0627 \u064a\u062c\u0628 \u062a\u0635\u062d\u064a\u062d \u0627\u0644\u0646\u0642\u0635 \u0641\u064a \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0639\u0644\u0649 \u0627\u0644\u0648\u0627\u0631\u062f\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0639\u0646\u0647\u0627 \u0628\u0623\u0642\u0644 \u0645\u0646 \u0642\u064a\u0645\u062a\u0647\u0627 \u0627\u0644\u062d\u0642\u064a\u0642\u064a\u0629 \u064a\u062f\u0648\u064a\u064b\u0651\u0627 \u0641\u064a \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u062f\u0648\u0631\u064a \u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0627\u0644\u0633\u0627\u0631\u064a \u0627\u0644\u062e\u0627\u0635 \u0628\u0627\u0644\u0645\u0646\u0638\u0645\u0629.<\/p>","protected":false},"excerpt":{"rendered":" Luxury goods rarely fail at the border because of their commercial appeal. They fail because the supporting customs value cannot withstand scrutiny. For luxury brands, independent retailers, marketplace operators, and multinational logistics compliance teams, customs valuation is no longer a routine declaration task. It directly affects landed cost, import VAT, duty exposure, audit risk, and […]<\/p>\n","protected":false},"author":1,"featured_media":2530,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[284,285],"class_list":["post-2526","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-customs-clearance","tag-hmrc-compliance","tag-luxury-supply-chain"],"_links":{"self":[{"href":"https:\/\/vantageforwarding.com\/ar\/wp-json\/wp\/v2\/posts\/2526","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vantageforwarding.com\/ar\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vantageforwarding.com\/ar\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vantageforwarding.com\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vantageforwarding.com\/ar\/wp-json\/wp\/v2\/comments?post=2526"}],"version-history":[{"count":1,"href":"https:\/\/vantageforwarding.com\/ar\/wp-json\/wp\/v2\/posts\/2526\/revisions"}],"predecessor-version":[{"id":2531,"href":"https:\/\/vantageforwarding.com\/ar\/wp-json\/wp\/v2\/posts\/2526\/revisions\/2531"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vantageforwarding.com\/ar\/wp-json\/wp\/v2\/media\/2530"}],"wp:attachment":[{"href":"https:\/\/vantageforwarding.com\/ar\/wp-json\/wp\/v2\/media?parent=2526"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vantageforwarding.com\/ar\/wp-json\/wp\/v2\/categories?post=2526"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vantageforwarding.com\/ar\/wp-json\/wp\/v2\/tags?post=2526"}],"curies":[{"name":"\u062f\u0628\u0644\u064a\u0648 \u0628\u064a","href":"https:\/\/api.w.org\/{rel}","templated":true}]}} | | | | | | | | |
| ![\"\"](\"https:\/\/vantageforwarding.com\/wp-content\/uploads\/2026\/06\/HMRC.webp\")
<\/figure>\n\n\n\n![\"\"](\"https:\/\/vantageforwarding.com\/wp-content\/smush-webp\/2026\/06\/UK-Customs-Legislation-2026-1024x683.jpg.webp\")
<\/figure>\n\n\n\n![\"\"](\"https:\/\/vantageforwarding.com\/wp-content\/smush-webp\/2026\/06\/Implementing-Customs-Valuation-Simplification-CVA-Easement-1024x768.jpg.webp\")
<\/figure>\n\n\n\n