
https://ukandeu.ac.uk/the-swiss-approach-to-trade-with-the-eu/?mc_cid=f98b87bf43&mc_eid=815b1928ec

https://www.nao.org.uk/wp-content/uploads/2017/07/The-Customs-Declaration-Service.pdf

http://www.japantimes.co.jp/opinion/2017/05/15/commentary/world-commentary/france-great-britain-unbeatable-combination/#.WTqNinm1s2x