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