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<p>The issues around duty-free are complex, with a range of possible approaches. The
government is clear that tax is a sovereign matter and that it will be open to the
UK government and Parliament to decide to change its policy in the future, subject
to any negotiations with the EU.</p><p> </p><p>The Chancellor made clear at the Treasury
Select Committee on 5 November that there are no plans at the moment to review the
duty-free situation, when asked about the possible reintroduction of duty-free after
March 2019.</p>
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