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Posted Thu, 05 Jan 2023 13:24:41 GMT by TPerry
Our customer has imported goods from Switzerland and the supplier has provided an EUR1; however, the goods are of EU origin. Can we accept this form as evidence for a claim to a preferential rate of duty?
Posted Thu, 05 Jan 2023 16:45:04 GMT by Customs oldtimer
Hi T Perry An EUR1 is not an acceptable proof of preferential origin under the EU -UK Trade Agreement(TCA) The normal proof of preferential origin would be an exporters statement on origin showing the EU exporter REX number. It is also probable that the goods have been sent to Switzerland with proof of preferential origin under the EU - Switzerland trade agreement so not eligible for preferential trade under the UK- EU agreement in any case. The TCA agreement does not generally allow for preferential treatment of EU origin goods when they are not consigned from an EU exporter. Once the goods have left the EU and they have been customs cleared in another country they lose their preferential origin status. If the goods are unaltered they will retain their EU non preferential status but that does not allow for duty free entry into the UK.
Posted Fri, 06 Jan 2023 10:26:08 GMT by TPerry
Thank you for your response.
Posted Mon, 09 Jan 2023 14:39:10 GMT by HMRC Admin 32
Hi,

You can contact the Customs and International trade team on 0300 322 9434.

Thank you.

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