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Ah the wonders of 'opt-outs' lol Gibraltar is a member of the EU as a UK overseas terrority but specifically excluded from the EU customs union. The Channel Islands and indeed the Isle of Man are self-governing CROWN dependencies and are not part of the EU at all. There is nothing more frustrating for residents of these terrorities being charged VAT by companies who don't understand the subtle differences. Fortunately Bookeen appear to be better informed.
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