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並前往https://www.forbes.com/sites/robertmarchant/2021/04/23/entering-the-third-phase-of-brexitvat-and-customs-duty-considerations/

Entering The Third Phase Of Brexit- VAT And Customs Duty ...

A further issue is that the UK/EU trade deal was not completely tariff-free. Zero tariffs only apply to goods that originate in the UK or EU.

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