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Posted Tue, 08 Feb 2022 08:59:04 GMT by JH99
We receive goods from the EU in resuable packaging (metal crates). Once we have removed the goods the packaging is to be returned to our supplier for reuse. We make a customs import declaration for the goods but should we declare that resusable packaging has been included and if so is there any specific procedure we should use. Likewise when we return the empty crates should we make a customs export declaration or is there some other procedure we should use.
Posted Thu, 10 Feb 2022 16:12:11 GMT by HMRC Admin 19
Hi,

Reusable packaging requires a declaration.

When you arrive at a point of exit or entry for Great Britain (England, Scotland and Wales), you can make a ‘declaration by conduct’ for reusable packaging. 
Please see more information by using the following link:

Declaring reusable packaging for Great Britain imports and exports

Thank you

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