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  • Rules of origin for 'old' goods

    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.