Under the EU-UK TCA, when you export your EU preferential origin goods to UK you cannot reimport them and benefit from the tariff preference treatment in the EU. This is valid for the majority of the EU FTAs.

This means that the UK exporter cannot declare the EU preferential origin on the invoice or other commercial document and your Company, as importer in the EU, cannot benefit from the tariff preference.

However, different opportunities exist to avoid the payment of customs duties on returned goods.

• You have exported EU preferential origin goods to UK where the goods are released for free circulation. These goods are not transformed in UK and come back to the EU.
  
  In this case, the returned goods (duty relief) procedure could apply.

• You have shipped EU preferential origin goods to UK with a T2 document with final destination EU. The goods are introduced in a customs warehouse in UK. Goods are not transformed and sent back to the EU.
  
  In this case, the goods can be re-consigned under the T2.
  
  
• You have exported EU preferential goods to UK with a T2 document with final destination UK (export + transit). The goods are introduced in a customs warehouse in UK. Goods are not transformed. Goods are shipped back to the EU.
  
  In this case, the returned goods procedure could apply.

What are the conditions to benefit from the returned goods procedure?

• Goods must return in the same state in which they were exported.
  
  
• Goods must not have received a treatment or handling other than that altering their appearance or necessary to repair them, restore them to good condition or maintain them in good condition.
  
  

Do you want to know more about it? info@customseasy.com