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Navigating VAT and international trade has been a challenging journey for businesses, especially those working with European clients and suppliers.

The Trade Agreement (“TCA”) has ushered in a host of complexities, some anticipated like increased administrative work, but others, like the origin rules, caught businesses off guard. Contrary to popular belief, the TCA agreement is not a free trade agreement, as duties can still be imposed on goods of non-UK origin entering Europe (and vice versa).

Without employing customs simplifications like warehousing, businesses may end up paying duty twice. The consequences of the UK’s departure from the EU have resulted in unexpected costs and decreased profit margins for many businesses.

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