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Free trade has nothing to do with VAT, the problem here is that we’re applying it unequally because we lack the capacity to do it equally, so for e.g. if you load up a truck in Russia that is 100% for the UK it won’t get checked at the EU frontier and it won’t get checked at the UK frontier, so potentially zero tax and duty will be paid on it- and it could be full of baby formula made from powdered plastic.
That's incorrect. You're muddled between cause and effect. The changes in non EU VAT are a result of leaving the EU. The charging of VAT on Chinese imports is a UK policy to prevent Chinese sellers undercutting domestic suppliers by 20%. HMRC has been playing whackamole for some time on this.