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Posted Wed, 24 May 2023 15:59:57 GMT by Jim Rogers
Hi, I quite sure that GB origin Goods being imported from the EU to the UK cannot claim EU duty pref under a statement of origin made on the export commercial docs, as you would if they were EU origin. In this example, the importer should use the RGR process assuming they qualify. If HMRC can confirm rather than advise to call the helpdesk as you usually do, would appreciate it. Or any other experts here. Thanks, Jim.
Posted Wed, 24 May 2023 20:59:37 GMT by Customs oldtimer
Hi Jim Yes your understanding is correct. The agreement only works with EU origin goods coming into the UK and UK origin goods going into the EU. RGR would be the option for GB origin goods being returned unaltered.
Posted Thu, 25 May 2023 08:38:37 GMT by ross edwards
Good Morning Jim, I am of the same belief as yourself, RGR would be the correct procedure and you cannot claim "REX" preference for GB origin goods.
Posted Wed, 31 May 2023 12:36:18 GMT by HMRC Admin 25
Hi Jim Rogers,
We would advise reading the following guidance:
Returning goods to the UK
EU business: EU Returned Goods Relief
Thank you. 


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