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<p>HMRC does not hold the information requested.</p><p> </p><p>Traders pay customs
duty and import VAT based on calculated liabilities for goods, either immediately
or on a monthly basis via duty deferment accounts. Also, VAT-registered businesses
can account for import VAT on their VAT Return by using postponed VAT accounting.
The subsequent revenue collected is not recorded on a product or sector basis and
thus no breakdown by product or country of origin is held. This is because businesses
are not required to provide figures at a product level within their VAT returns, as
this would impose an excessive administrative burden.</p>
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