Sammielou45 Murray

Thank you for the response. Will above apply if goods originated in KOREA? We import goods into UK from Korea under KRP so no duty applied. I believe goods exported direct into France from Korea can also have KRP so no duty applied. If goods are imported into UK BOND under KRP and then exported to France will importer in France be liable for duty?

We have goods currently in UK BONDED warehouse which we imported from China. We now need to export these goods from BONDED WAREHOUSE to France. Will importer be liable to pay Duty on shipment? If goods were importer direct from China to France then no duty would be applied. As goods have been stored in Bonded warehouse, have not be customs cleared and have not been in free circulation in the UK will importer avoid duty? Effectively the goods have gone from China to France via UK in transit Please advise Many thanks