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The clinching of an eleventh-hour free trade agreement between the UK and EU came as a relief to British exporters and the freight industry that supports them.

Many businesses believed it meant they could continue to enjoy tariff-free trade with Europe, but the reality is more complicated, as firms are now discovering to their cost.

UK exporters are struggling to comply with complex rules of origin and prove where their goods were produced. Consequently, they are unable to gain tariff and quota-free ...

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