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If you live in any of the EC Member states you must pay VAT. (EC Member states include UK, Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, Germany, Greece, Hungary, Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, and Sweden).
If however you live in any country outside the EC (and this includes the Channel Islands) you are entitled to purchase all items VAT free. Please note that there may be import duties due on the goods you are buying. We suggest you contact your local customs office to find out if any duties apply.