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Alex,


The debate is caused by the assessment of what the components are for the purpose of the imposition of import tax which is levied between 3 and 9 % on consignments over £135. If the components were assembled, they would be pens, if they are not assembled they can be assessed as engineering components, or spare parts etc and each will have a different import tax levy level. Anyway they aren't pens technically because they can't be used as such without further work or assembly.


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