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    There's the potential for "customs" infrastructure in The Netherlands too. At its UK-facing ports and airports I assume it's largely a question of volumes of declarations (tax gathering and refund processing) and BIP/CAP inspections on behalf of the Dutch and other Member States, as the UK joins the ranks of non-EU countries. But there is also the question of inland clearance of UK (and Irish) goods arriving from the Dover Straits routes - I haven't checked to see what customs offices the Dutch have.

    The same goes for the other Member States to a greater or lesser extent.

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