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Posted Wed, 13 Jan 2021 08:02:10 GMT by Peter Davidson
The following questions relate to the bulk importation of liquids (fuels): Country of origin. UK duties are being applied on the country of origin of products (regardless of whether the product has been customs cleared in the EU). To avoid this, some businesses are currently specifying imports from Amsterdam/Rotterdam/Antwerp (ARA) must be of EU origin (on a mass balance approach). Question 1: We are seeking clarity from HMRC on what constitutes processing (i.e. would combining two products alter the country of origin). Inward Processing. Question 2: We are seeking confirmation from HMRC whether it is possible to customs clear two products with different countries of origin, where one product makes up (for example) 85% or more of the final product, the new product would assume the country of origin on the majority product, and therefore attract whatever import duty that product attracts (even if it’s nil). For example: If we can import Ethanol and Petrol together, and not pay import duties on the ethanol.
Posted Tue, 02 Feb 2021 09:22:11 GMT by HM Government Admin1
Thank you for your post.
For the UK/EU Trade and Cooperation Agreement (‘TCA’), to claim preferential rates of duty, your product must originate in the EU or UK (as the exporting country) as set out in Chapter 2 of the Trade and Cooperation Agreement ‘rules of origin’ and the ‘Product Specific Rules of Origin’ contained in Annex ORIG-2. These rules also set out the extent to which any processing within the EU (of goods originating from 3rd countries) affects their origin.
Further information is available here

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