TPerry

Thank you for confirming, Customs oldtimer.

I understand that there is a clause in EU-UK TCA, that permits entities in EU/UK to send goods to the EU/UK for repair (under warranty or not) without them having to be approved for a special customs procedure such as OPR. CPC at export 21 00 000 and reimport 61 21 000. The notes for 21 00 000 states that a full outward processing authorisation is needed at time of export. Doesn't this contradict Article GOODS 8? A Party shall not apply a customs duty to a good, regardless of its origin, that re-enters the Party's territory after that good has been temporarily exported from its territory to the territory of the other Party for repair. Would it be sufficient to quote 'goods for EU repairs' and use a dummy authorisation number OP 9999/999/99?

Thank you for your response.

Our customer has imported goods from Switzerland and the supplier has provided an EUR1; however, the goods are of EU origin. Can we accept this form as evidence for a claim to a preferential rate of duty?