Return for repair to EU

I understand that there is a clause in EU-UK TCA, that permits entities in EU/UK to send goods to the EU/UK for repair (under warranty or not) without them having to be approved for a special customs procedure such as OPR. CPC at export 21 00 000 and reimport 61 21 000. The notes for 21 00 000 states that a full outward processing authorisation is needed at time of export. Doesn't this contradict Article GOODS 8? A Party shall not apply a customs duty to a good, regardless of its origin, that re-enters the Party's territory after that good has been temporarily exported from its territory to the territory of the other Party for repair. Would it be sufficient to quote 'goods for EU repairs' and use a dummy authorisation number OP 9999/999/99?

Hi T Perry This has been a much discussed subject. What needs to be considered is that the UK - EU TCA does not stand as directly applicable UK law . The UK also has to have legislation to make it work. Article goods8 does not specify how the duty free re- entry is achieved . It doesn’t mention anything about ‘without having to be approved’ so the UK (and EU) are free to choose how this is enacted in their own legislation. The UK has chosen to require OP approval to achieve this. It is possible to export goods occasionally for repairs up to three times every 12 months without the need for prior approval .

Hi,
 

I would advise contacting the Customs and International trade helpline on 0300 322 9434  . Thank you.

Thank you for confirming, Customs oldtimer.