. ▁ ▁General ▁import ▁and ▁ins pection ▁procedures ▁Document s ▁related ▁to ▁import ▁requirements ▁vary ▁depending ▁on ▁the ▁type ▁of ▁the ▁imported ▁goods ▁and ▁they ▁are ▁not ▁specific ▁to ▁food ▁ins pection . ▁In ▁general , ▁the ▁documents ▁to ▁be ▁produced ▁by ▁im por ters ▁before ▁the ▁clear ing ▁of ▁goods ▁are ▁the ▁in voice , ▁bill ▁of ▁l ading , ▁and ▁pre - ship ment ▁ins pection ▁certificate ▁issued ▁by ▁Bureau ▁Ver itas , ▁the ▁im porter ' s ▁import ▁license , ▁att est ation ▁of ▁origin ▁of ▁the ▁goods ▁( origin ated ▁from ▁a ▁W A EM U ▁or ▁E CO W AS ▁member ▁state ), ▁and ▁an ▁animal ▁or ▁plant ▁health ▁ins pection ▁S PS ▁certificate ▁if ▁appropriate . ▁ ▁Import ▁duties ▁and ▁collections ▁ ▁In ▁general , ▁imports ▁from ▁non - WA EM U ▁countries ▁are ▁subject ▁to ▁ 4 8 % ▁import ▁duty ▁on ▁the ▁value ▁of ▁the ▁goods . ▁On ▁top ▁of ▁these ▁custom s ▁duties , ▁im por ters ▁are ▁required ▁to ▁pay ▁ 1 8 % ▁value - added ▁tax ▁( V AT ) ▁at ▁the ▁point ▁of ▁entry . ▁ ▁Notes ▁ ▁References ▁ ▁Category : E conom y ▁of ▁Ben in ▁Category : Ben inese ▁law ▁Ben in <0x0A> </s> ▁Cole man ball s ▁is ▁a ▁term ▁co ined ▁by ▁Private ▁E ye ▁magazine ▁to ▁describe ▁ver bal ▁g aff es ▁perpet r ated ▁by ▁sports ▁comment ators . ▁Cole man ▁refers ▁to ▁the ▁surname ▁of ▁the ▁former ▁BBC ▁broad c aster ▁David