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<p>The EU is a Customs Union and the 28 member countries form a single territory for
customs purposes. This means that no customs duties are paid on goods moving between
EU Member States and goods that have been legally imported can circulate throughout
the EU with no further customs checks. As a consequence Border Force do not routinely
conduct customs compliance checks on EU goods.</p><p> </p><p>For imports from the
rest of the world, HMRC reported to the European Commission that 1.3% of standard
customs declarations were subject to physical examinations for customs compliance
purposes in 2017.</p>
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