feat: add historical tariff fractions functionality

- Implemented new endpoints for managing historical tariff fractions, including listing and fetching rates based on invoice details.
- Created DTOs for historical tariff fractions to standardize data transfer.
- Added service layer to handle business logic for historical tariff fractions.
- Updated frontend components to integrate historical tariff fractions, including fetching rates based on user input.
- Enhanced existing data models and routes to accommodate new functionality.

frontend/src/lib/api/dashboard/a76/items.ts

@@ -17,7 +17,11 @@ export interface LineCustoms {
     origin_country?: string;
     destination_country?: string;
     advalorem?: string;
-    advalorem_american?: number; // Backend: Decimal
+    advalorem_numeric?: number;
+    advalorem_american?: number; 
+    advalorem_tlcan?: number;
+    rate?: string;
+    depreciation_rate?: number;
     sector?: string;
 }