Importing items of GB origin

Hi, I'm importing some GB-origin goods (shipment coming from France). As the items are of GB origin, do they fall under a tariff preference? Or are they treated as 3rd country items and fully dutiable? Unfortunately, the online trade tariff tool does not allow you to select GB origin to get this information online Thanks, MS Thanks, MS

Hi MS Unfortunately the UK-EU trade agreement only allows goods of EU preferential origin duty free entry to the UK . GB origin goods can only re- enter the UK duty free if you use / claim returned goods relief and have proof of the previous export from the UK. If you don’t have proof of prior export then they will be charged at the all country duty rate.

Thanks Customs oldtimer, The goods are not applicable for returns goods relief, so looks like they are subject to third-country duty (no preference) Thanks again, MS

Hi M S,
Customer can look in to returned goods relief to see if the goods qualify for the exemption.
Pay less import duty and VAT when re-importing goods to the UK
Thank you.