Phc7006: Import is a very specific tax concept, that always relate to a movable physical good <snip>
all of this calculated on the price of the goods + cost of transport ( except if the total value is very low )
I'm suddenly reminded of something i saw as a child... It was large slabs of very valuable stones, polished and with a slight dip in them. To import/export them from where they were, it would have taken a fortune. Ruby, or sapphire, or other types of rock. But if they were classified as a ash-tray (
the slight dip) the taxes problem went away.
I'm also reminded in Washington state, they wanted to classify pumpkins as decorations (
rather than a food) so they could add further taxes on those...