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Posted Tue, 09 Apr 2024 03:55:20 GMT by AMCO
Scenario: I want to buy bananas from a supplier in the UK who gets them from let’s say Costa Rico as an example and I want to sell them in my store in NI. I have a UKIMS approval. On my CDS entry when I declare the origin do I use UK, so I am not charged customs duty or do I use Costa Rico. What I am told (not sure if this is accurate) is if you are moving goods to NI under UKIMS and you don’t use GB as origin CDS would automatically charge you customs duty etc. I know they introduced the new requirement to enter the UKIMS number on the declaration. I am not sure if that prevents a customs charge being generated. Any info is appreciated.
Posted Wed, 10 Apr 2024 12:58:14 GMT by Customs oldtimer
Hi The origin of goods is where they are grown or made. So in your example your Bananas are of Costa Rica origin. They cannot be GB origin as they were not grown there. By using your UKIMS authorisation you are saying the goods are not at risk of leaving NI and entering ROI. Duty will not be charged
Posted Mon, 15 Apr 2024 08:22:43 GMT by AMCO
I thought that was the case. Thank you for confirming.
Posted Tue, 23 Apr 2024 12:10:07 GMT by HMRC Admin 19 Response
Hi,

Please contact our imports and exports team for advice:

Imports and exports: general enquiries

Thank you.

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