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When goods are bought into the EC from the rest of the world a tax called 'duty' is normally charged on the value of the goods (normally the purchase price). The duty applicable is calculated as a percentage of the value of the goods, but the percentage varies depending on the exact type of goods being imported.

Please see the COVID-19 pages for additional guidance re a relief from Import VAT and Customs Duty for medical supplies, equipment and garments.


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