It's easily settled - by someone pointing to the part of the consolidated document which imposes customs duty on imports / exports to / from the EU and GB.
OT: Customs duty, a cautionary tale
May 13, 2021
Last reply: 5 years ago
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Easier said than done. The legislation allows the creation of secondary legislation to do such things. So finding the relevant legislation would involve trawling through the Regulations made under the Act.
To avoid the need for everybody to do that, the government gives this summary of the requirements as they stand now:
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