That's if you accompany the goods, if it's going with a courier then it's on you to prove that it's coming back again and that you're not selling it in the country it's turning up at.
@Dammit started
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That's if you accompany the goods, if it's going with a courier then it's on you to prove that it's coming back again and that you're not selling it in the country it's turning up at.