KEY POINTS

Customs duty is a tax levied on goods when they are imported into a customs territory. The EU, which the UK was a member of (or was treated as a member of) until 31 December 2020, forms a single customs union. When import taxes have been paid on them, goods imported into the ‘EU customs territory’ from outside that territory enter ‘free circulation’. ‘Free circulation’ goods may move within EU customs territory without a liability to further customs duties or charges (see ¶77000).

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