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Chinese garlic would be declared, at import, as originating in countries with whom the EU has preferential arrangements in place, where normal customs duty do not apply.
BBC: Who, What, Why: Why do criminals smuggle garlic?
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Cuba has just re-imposed customs duty on all food imports.
BBC: Cuba bids farewell to tax-free food imports
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The government in its budget for the next fiscal year starting April 1 said lithium ion batteries, used by car manufacturers for electric vehicles, will be exempt from customs duty.
WSJ: Mahindra Introduces New Electric Vehicle
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It allows certain specified goods to be imported for processing or incorporation into finished products at the rate of Customs duty that would be applicable to the finished product, that is, zero, instead of the rate for the imported goods.
FORBES: Raspberry Pi and Insane Trade Rules
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If this limit is breached, HM Revenue and Customs can insist on the payment of import duty and VAT of up to 20% on many items, which may include those prized jeans or iPods.
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Customs officials estimate that smuggling is now four times larger than legitimate duty-free shopping.
ECONOMIST: Smuggling
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Mr Lukashenka has also sabotaged the customs union with Kazakhstan and Russia, demanding that Russia scrap its export duty on oil and oil products, which would allow Belarus to buy them at Russia's domestic prices and to re-export them at a profit. (Russia wants to keep oil out of the union for now.) Russia's response is to reach for its favourite weapon: the gas taps.
ECONOMIST: Russia and its neighbourhood
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Under the rules of the Southern African Customs Union, a fledgling free-trade area, cars made in Botswana can be exported to South Africa almost duty-free.
ECONOMIST: The desert booms