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VAT and Customs aspects of the deal and other Brexit updates

The EU and UK will trade without tariffs and quotas on all goods that comply with the rules of origin.
The HMRC has made public the rules about cross-border B2C selling from EU countries to the Northern Ireland (NI): the distance selling threshold is £70,000.
In addition, a non-UK business will be able to use a UK DDA in the Great Britain (GB).

Source Grant Thornton

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