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  2. List of countries by tariff rate - Wikipedia

    en.wikipedia.org/wiki/List_of_countries_by...

    Global map of countries by tariff rate, applied, weighted mean, all products (%), 2021, according to World Bank. This is a list of countries by tariff rate. The list includes sovereign states and self-governing dependent territories based upon the ISO standard ISO 3166-1. Import duty refers to taxes levied on imported goods, capital and ...

  3. European Union Customs Union - Wikipedia

    en.wikipedia.org/wiki/European_Union_Customs_Union

    Union transit, formerly called "Community transit", is a system generally applicable to the movement of non-Union goods for which customs duties and other charges due on import have not been paid, and of Union goods, which, between their point of departure and point of destination in the EU, have to pass through the territory of a third country ...

  4. Irish Sea border - Wikipedia

    en.wikipedia.org/wiki/Irish_Sea_border

    The Irish Sea border is an informal term for the trade border between Northern Ireland and Great Britain.It was specified by the Ireland/Northern Ireland Protocol of the Brexit withdrawal agreement (February 2020), was refined by the Joint Committee in December 2020, [1] and came into effect on 1 January 2021 following the end of the Brexit transition period.

  5. VAT-free imports from the Channel Islands - Wikipedia

    en.wikipedia.org/wiki/VAT-free_imports_from_the...

    Although the UK was a part of the EU from 1973 until Brexit in 2020, the Channel Islands (two Crown Dependencies) were not and, unlike the UK, they did not charge VAT on purchases. The UK government applied LVCR to imports from the Channel Islands, resulting in the construction of distribution centres on the islands and the export of many low ...

  6. UK Land Bridge - Wikipedia

    en.wikipedia.org/wiki/UK_Land_Bridge

    The UK Land Bridge has provided an open trade route for roll on roll off (RoRo) goods from the UK to Ireland and Ireland to the European mainland since 1992 with the signing of the Maastricht Treaty, with this being expended in 2007 with the signing of the Lisbon Treaty. [2]

  7. Brexit and the Irish border - Wikipedia

    en.wikipedia.org/wiki/Brexit_and_the_Irish_border

    Northern Ireland remains legally in the UK Customs Territory and part of any future UK trade deals. This results in a de jure customs border on the island of Ireland, between Northern Ireland and the Republic of Ireland. [101] [100] Great Britain is no longer in a customs union with the European Union.

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  9. Duty (tax) - Wikipedia

    en.wikipedia.org/wiki/Duty_(tax)

    A customs duty or due is the indirect tax levied on the import or export of goods in international trade. In economics a duty is also a kind of consumption tax. A duty levied on goods being imported is referred to as an 'import duty', and one levied on exports an 'export duty'.