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Posted Wed, 17 Apr 2024 12:30:06 GMT by Alison Edmunds
We are a UK manufacturer of machinery. a UK customer purchased machines 5 years ago and kept them in the UK. They now wish to export to a country with whom the UK has a Free Trade Agreement. When new, the goods met the criterion for Preferential Origin. Othe r than being used for work, they remain unchanged. Can they still be exported as meeting Preferential Origin conditions ? Thank you
Posted Wed, 17 Apr 2024 19:09:38 GMT by Customs oldtimer
Hi It is unlikely that something made 5 years ago would qualify under the new UK preferential trade agreements. 5 years ago the preferential rules would be those applicable to EU trade agreements so the goods would have been of EU preferential origin not UK preferential origin . As each agreement has its own rules so you would need to look at the conditions and territorial requirements of the specific agreement . Each new agreement also has a parliamentary report which provides an explanation of the shift in origin rules.
Posted Tue, 23 Apr 2024 13:43:27 GMT by HMRC Admin 19 Response
Hi,

The importer needs to check with the customs in their country what the rules of origin are and what proof of origin is required in order to claim the preference. The exporter in UK can then provide such proof to the importer to claim preference.  

Thank you.

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