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Posted Mon, 26 Jul 2021 15:45:57 GMT by AriesA
The majority of our suppliers are based in UE and can provide the UE Preferential Origin Statement on the items they manufacture for us. So we import goods from UE, and we export them back to UE (B2C) almost immediately after we receive them. These imported goods DO NOT undergone to any operation other than what is necessary to preserve them in good condition while they stay in our warehouse ready to be exported again to any of UE countries. Consequently, as established in ART 51 and 52 of the TCA between UK and UE, they comply with the Preferential Origin rule that is the crucial point of the Trade Cooperation Agreement. FYI "ARTICLE 51 Returned products If a product originating in a Party exported from that Party to a third country returns to that Party, it shall be considered as a non-originating product unless it can be demonstrated to the satisfaction of the customs authority of that Party that the returning product: (a) is the same as that exported; and (b) has not undergone any operation other than what was necessary to preserve it in good condition while in that third country or while being exported. ARTICLE 52 Non-alteration 1. An originating product declared for home use in the importing Party shall not, after exportation and prior to being declared for home use, have been altered, transformed in any way or subjected to operations other than to preserve it in good condition or than adding or affixing marks, labels, seals or any other documentation to ensure compliance with specific domestic requirements of the importing Party. 2. The storage or exhibition of a product may take place in a third country, provided that the product remains under customs supervision in that third country. 3. The splitting of consignments may take place in a third country if it is carried out by the exporter or under the responsibility of the exporter, provided that the consignments remain under customs supervision in that third country. 4. In the case of doubt as to whether the requirements provided for in paragraphs 1 to 3 are complied with, the customs authority of the importing Party may request the importer to provide evidence of compliance with those requirements, which may be given by any means, including contractual transport documents such as bills of lading or factual or concrete evidence based on the marking or numbering of packages or any evidence related to the product itself. How to avoid that UE Custom apply Duty? Could we add a statement to support it as the one below? XXXXX, the exporter of the products covered by this document, declares that these product have been imported from UE and they have not undergone to any operation other than what was necessary to preserve them in good condition while being exported as per ART. 51 and 52 of of the TCA between UE and UK. Also, XXXXX, the exporter of the products covered by this document declares that, except where otherwise clearly indicated, these products are of UE PREFERENTIAL ORIGIN. Please share your thoughts, Best Regards A
Posted Mon, 09 Aug 2021 14:19:17 GMT by HMRC Admin 8
 Hello,
The provisions of the EU-UK TCA that have been quoted in the question do not apply to the scenario that has been raised in this question.
Article 51 ( Article ORIG.15: Returned products) – These provisions apply to the product in a party that is exported to a third country (other than EU and UK) and subsequently that product is returned to that party where it was exported from and where it acquired its origin. For example, an EU originating product is exported to Japan from the EU and then it is returned back to the EU. When this product is returned to the EU, it will be considered non-originating (not having EU origin any more) unless it satisfies the conditions specified in this article.
Article 52 (Article ORIG.16: Non-alteration) – Paragraph 1 applies to a product being imported by one party when this product has originating status of the other party: a product being imported into the EU having UK origin and vice versa. Again, this does not apply to the scenario in the question where goods will be imported into the EU having EU origin – not the origin of the other party – UK. Preferences can only be granted to goods originating in the other Party to the agreement (i.e. on importation into the EU only to goods originating in the United Kingdom). Paragraphs 2 and 3 of this article apply to the product that is exported to and stored in a third country (other than EU and UK), which does not apply to the scenario.
Preference is only available at import under EU-UK TCA when the product originates in the other party, where goods are coming from: to claim preference on import into the UK, goods must originate in the EU and to claim preference on import into the EU, goods must originate in the UK. This is specified in Article 21 (Article GOODS.5: Prohibition of customs duties) of EU-UK TCA:
Except as otherwise provided for in this Agreement, customs duties on all goods originating in the other Party shall be prohibited.
When EU goods are being re-imported to the EU through GB unaltered, the following 2 options can be considered to get duty relief on import to the EU:
1. These goods may be eligible for returned goods relief provided all the relevant conditions are met. Returned goods relief does not require goods to have preferential origin. Detailed EU guidance on returned goods relief can be found at: 
Returned Goods.
We cannot comment on the specific contents of this guidance.
2. Another way under which goods originating in the EU could be sent to the UK and from there back to the EU without the payment of custom duties, could be the use of the common transit T2 procedure, both for the movement of such goods first from the EU into the UK, and then from the UK back to another part of the EU (for all or part of the consignment). This would require that the conditions laid down in Articles 2 and 9 of the Common Transit Convention are met: as provided for under Article 9.3 of the Common Transit Convention, the goods would have to remain under customs supervision (placed under a warehousing procedure) in the UK and could not be subject to any manipulation – they should have received no treatment other than that needed for their preservation in their original state, or for splitting up consignments without replacing the packaging. In this way, the goods would have maintained the Union goods status and then could be freely be moved back to the EU.
UK guidance on transit can be found at:
Bring goods into or through the UK using common and Union transit please ensure to refer to the sections From 1 January 2021
EU guidance on transit can be found at:
Union and Common Transit
We cannot comment on the specific contents of the EU guidance.
Thankyou.

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