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When youre importing goods into Northern Ireland from outside the UK and the EU, and the goods are: not at risk of onward movement to the EU, you should also use the UK Integrated Online Tariff at risk of onward movement to the EU, you should use the Northern Ireland Online Tariff If this Tobacco Tariff guidance does cover your item, youll still need to look up the full commodity code to use in your declaration on the appropriate Tariff

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