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Posted Fri, 11 Nov 2022 17:01:44 GMT by George
We are importing cigars made in Nicaragua, however these may be shipped from the USA. If the cigars are made in Nicaragua but shipped from bond in the USA, can we still claim the preferential rate of customs duty (0.0) due to country of origin? Or, in order to get the preferential rate of duty, do the cigars have to be shipped directly from Nicaragua?
Posted Mon, 14 Nov 2022 17:01:05 GMT by Customs oldtimer
The UK agreement with Central American countries contains a ‘direct transport rule’ meaning the goods must be shipped directly from the origin country. There are is however provision in the agreement where this may be waived where goods are temporarily stored in another country under customs control such as a bonded facility. In practice however it is very difficult to obtain the necessary additional documents from the supplier to prove that the goods are the same as those that left the origin country and that they have not undergone any changes. In all cases the goods must meet the product specific origin rules set out in the agreement and be accompanied by appropriate certificates of origin EUR1. The EUR1 must be provided at import to the UK and the preferential duty rates claimed. Where the good’s are not directly shipped then additional documents will be required. Excise duty will of course still be due.
Posted Tue, 15 Nov 2022 14:19:58 GMT by HMRC Admin 32
Hi George,

We would advise to contact the imports and exports team with your query or email cds.operations@hmrc.gov.uk

Imports and exports: general enquiries

Thank you.

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