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Posted Thu, 05 Dec 2024 12:40:45 GMT by Gazz
Scenario: Goods are imported into the UK under the GSP trade policy with zero import duty, goods are then exported into the EU on DDP incoterms in their original condition, which incurs 12% duty.
How do I go about reclaiming the import duty paid?
Posted Thu, 05 Dec 2024 15:17:36 GMT by Customs oldtimer
Hi
I assume you mean that you imported the goods into the UK under the UK DCTS (which replaced the GSP scheme) and the goods were customs cleared in the UK.
When you subsequently import those goods to the EU then full EU duty will be charged. You will not have any grounds to make a reclaim as no preferential duty rates would be applicable.
The UK DCTS scheme and the EU GSP scheme are separate and although both agreements are with the same origin countries they are not interchangeable. In general the goods must go directly from the country of origin/ manufacture to the destination country without customs clearance in any other country.
In any case If a claim was applicable only the named importer can make claim with the customs of the country the goods were imported into.
Posted Fri, 06 Dec 2024 15:38:17 GMT by HMRC Admin 13 Response
Hi Gazz
If the duties are paid to EU authorities where a preference was available, you need to check with the relevant customs authority for repayment process.
How to claim a repayment of import duty and VAT if you've overpaid to HMRC is available in the guidance at: How to claim a repayment of import duty and VAT if you've overpaid.
Thank you
Posted Fri, 06 Dec 2024 15:42:22 GMT by Gazz
Thank you both for your comments.

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