Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 16 Aug 2021 14:45:20 GMT by Aytan
Hi We need your advise and expertise please on below. We are importing garments from Pakistan to UK and Turkey to UK – and as per customs tariff in UK these are Duty free with correct preference declaration on the suppliers invoice. However when sending these from UK to countries such as Poland and Germany – even though country of origin is mentioned – the carrier (EUROPA) are charging us a duty amount overall rate of around 8.6%. As per my understanding Duty should be payable on the origin of the goods (which are Duty free countries)? Even on the EC website, so the goods that originate from Turkey and Pakistan should be Duty free? https://ec.europa.eu/taxation_customs/dds2/taric/measures.jsp?Lang=en&SimDate=20210805&Area=TR&MeasType=&StartPub=&EndPub=&MeasText=&GoodsText=&op=&Taric=6203431900&search_text=goods&textSearch=&LangDescr=en&OrderNum=&Regulation=&measStartDat=&measEndDat= Is this something that you can check and advise on please. The garments are definitely not being processed here they are coming in and going out in the exact same condition. Thanks
Posted Thu, 26 Aug 2021 15:42:26 GMT by Aytans
Hi We need your advise and expertise please on below. We are importing garments from Pakistan to UK and Turkey to UK – and as per customs tariff in UK these are Duty free with correct preference declaration on the suppliers invoice. However when sending these from UK to countries such as Poland and Germany – even though country of origin is mentioned – the carrier (EUROPA) are charging us a duty amount overall rate of around 12% please advised .
Posted Mon, 06 Sep 2021 09:51:54 GMT by JBCVAT
Goods lose their origin status (lose their "preference") once they are imported into the UK, So when they goods leave the UK and go to Poland/Germany (EU), they are seen as third country goods and if garments from third countries are subject to import duty in Poland/Germany then they will be charged with import duty in Poland/Germany. https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/959568/Importing_from_and_re-exporting_union_goods_to_the_EU_-_flowchart__printed_version_.pdf
Posted Tue, 14 Sep 2021 13:20:41 GMT by HMRC Admin 2
Hi,

If the imported garments from Pakistan and Turkey are released to free circulation in the UK claiming preference under GSP (Pakistan) and UK-Turkey trade agreements then these goods will lose their Pakistani/Turkish preferential status and cannot be exported from UK under preference unless they are further processed in the UK and acquire UK originating status under the relevant trade agreement with the country to which these goods will be exported. 

If the imported garments from Pakistan and Turkey are not released to free circulation in the UK but instead they remain unaltered under customs supervision, for example stored in a customs warehouse, they may still be eligible for the EU GSP (Pakistan) and EU-Turkey preference when imported to the EU from UK, subject to EU rules. To remain eligible, goods must meet the conditions of the EU GSP and EU-Turkey non-alteration (non-manipulation) rule and be accompanied by a valid EU GSP and EU-Turkey  proof of origin made out by the exporter in the GSP country (Pakistan) and Turkey. The goods must not enter free circulation in the UK. As these goods will be imported to the EU through UK, the EU importer will need to check the relevant specific requirements as set out in the EU GSP (Pakistan) and EU-Turkey trade agreements: specifically the requirements relating to direct transport, non-alteration (non-manipulation) and splitting of consignments. 

You can find detailed guidance on EU GSP here:

Generalised Scheme of Preferences (GSP)

A Guide for users on GSP rules of origin

You can find detailed guidance on EU-Turkey preference here:

Turkey : Customs Unions and preferential arrangements

We can not comment on the specific content of the EU guidance.

Thank you.

You must be signed in to post in this forum.