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並前往https://www.rsmuk.com/ideas-and-insights/tax-voice-june-2021/new-eu-vat-rules-for-e-commerce-from-1-july-2021

New EU VAT rules for e commerce from 1 July 2021 | RSM UK

What do UK traders need to know about selling to EU consumers after ... €22 or less to be imported into the EU without customs duty or VAT, ...

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