Alison Edmunds
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Origin of used machines
We are a UK manufacturer of machinery. a UK customer purchased machines 5 years ago and kept them in the UK. They now wish to export to a country with whom the UK has a Free Trade Agreement. When new, the goods met the criterion for Preferential Origin. Othe r than being used for work, they remain unchanged. Can they still be exported as meeting Preferential Origin conditions ? Thank you -
Reimport of used pallets for reuse ?
We are a UK manufacturer of work platforms. We ship spare parts for our machines, on ISPM 15 pallets to a large company in the EU who now have hundreds of them in their yard and we are thinking of bringing them back to the UK for reuse. They have been collected over a 3 year period since 1st January 2021. Can we bring them back as Returned Goods, not liable to Import Duty and VAT ? Or is there a specific procedure relating to pallets for reuse ? I cannot specify exactly which date each individual pallet was used in the first place for export. Thank you