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<p>Passengers arriving in Great Britain from outside the UK, and those arriving in
Northern Ireland from outside the EU do not need to make a formal declaration for
goods that fall within the allowances.</p><p> </p><p>Consequently, we do not hold
any information in relation to the tax revenue on goods brought into the UK that are
within the permitted allowances. We also do not have access to information on EU tax
revenue.</p><p> </p><p>Therefore, we are unable to make a comparative assessment of
the potential impact of personal allowances on UK and EU tax revenues.</p>
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