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What is Customs Duty is a common question. Customs Duty is a tax charged on goods produced outside the European Union (EU). In the UK, Customs Duty is controlled by HM Customs and Excise. The purpose of Duty is to keep competition equal and fair and to bring the cost of imported goods up to the same cost as those produced within the EU. Once Duty is paid, the goods are in 'free circulation' and can move throughout the EU without restriction.
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