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Posted Wed, 15 Sep 2021 13:29:37 GMT by Craig Stewart
We have equipment which originated outside the EU but has been used in our company since early 2016 (more than five years). We now wish to sell this (as used equipment) to a company within the EU. Can we classify this equipment as satisfying UK rules of origin? In any event, for the original import to the UK within the EU the duty rate was 0% (and still is) for both territories.
Posted Thu, 07 Oct 2021 08:32:37 GMT by HM Government Admin1
Thank you for your post. Items moving between countries normally attract customs duty and import VAT. With the UK-EU Trade & Cooperation Agreement (TCA) now in place it means that there will be no customs duty on goods moving between UK and EU, if the goods meet rules of origin under the agreement. In broad terms this means that goods imported into the UK from the EU must have originated in the EU, and vice versa for imports into the EU. Goods imported into the UK and EU and declared as meeting the rules of origin to claim zero tariff treatment under TCA will not require formal proof of origin if the consignment does not exceed £1000. Import to free circulation and payment of any potential customs duty and VAT does not in itself confer origin status for the goods in the importing country Please find more information on Rules of Origin by visiting https://www.gov.uk/guidance/check-your-goods-meet-the-rules-of-origin

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