23. The facilities underpinning all the services managed by the acquisition team are considered to be Military Equipment and any equipment required to undertake a Change is also classed as Military Equipment. As such, it is exempt from import duty35 providing the correct certificate has been raised. Care should therefore be taken to ensure that the contractor's price does not include any provision for import duty.
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35 Import duty is normally payable on goods being imported from outside the European Community.