A thread. As a former Customs Officer let me demonstrate what a world of pain the Govt are recklessly embarking upon. A mundane example - Chocolates. Let's say I import boxed chocolate selections from Belgium. (1)
There's dark chocolates; milk chocolates; some solid; fruit-filled; nut-filled; fruit and nut filled; pralines; liqueur. All in one gorgeous box. At the moment, I phone through my order to my Belgian Chocolatier and they are despatched to me with no hassle.(2)
Roll forward to 1 Jan 2021. I'll need a Customs Entry now. That should be simple. It's only chocolates, not some complex multi-purpose piece of machinery. Extra cost, but I'll let a Customs Agent do it(3)
Oh, I have to give the Customs Agent the Trade Tariff Commodity Code for these boxes of chocolates for them to make Entry. Help me out here:- (4)
Is it (i) : (5) 
Or (ii) : (6)
Or (iii) (7)
Or even (iv) (8)
It's not a quiz, it's an illustration. But I think I'm going to find something simpler than selling Belgian chocolates.
And believe me, chocolate IS a simple example of the complexity of trading with tariffs. (9 and END).
And believe me, chocolate IS a simple example of the complexity of trading with tariffs. (9 and END).
