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You will need to exhibit proof to HMRC that the goods haven't entered, or are usually not susceptible to coming into, the EU. Businesses which do have to pay the EU tariff on merchandise that are returned to GB or continue to be in NI should keep documents so they https://simononkgc.blogrenanda.com/19735014/the-5-second-trick-for-international-trade-brexit-sme-ukca


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