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(P) The Free Trade Agreement between the EU and Canada applies the drawback provision. We explain The Comprehensive Economic and Trade Agreement (CETA) between the European Union and its member states, on the one hand, and Canada, on the other, was published in the Official Journal of the European Union No. L 11 on January 14, 2017. The trading part of the agreement has been provisionally applicable since September 21, 2017 (Official Journal of the European Union No. L 238/9 of September 16, 2017). Article 2.5 of the agreement provides for a prohibition of draw-back. According to Paragraph 3 of this article, the draw-back prohibition applies three years after the agreement has come into force. According to a communication from the European Commission, the draw-back ban will apply from September 21, 2020, three years after the provisional application of the trading part of the agreement. "Draw-back prohibition" means that preference certificates may not be issued in certain circumstances. This is where on-originating materials have been used in the production of originating goods for which that were placed under a special customs procedure (and had their duty suspended on import). This affects, in particular, the inward processing customs procedure. Origin certificates, giving grounds to duty reduction, cannot be issued since the envisaged import duties in question have not been collected in the first place. German customs advises that the issuance of an origin declaration (not observing the draw-back prohibition) automatically leads to customs debt arising according to Art. 78 Union Customs Code (UCC). The date of acceptance of the re-export declaration is decisive for the incurrence of a customs debt (cf. Art. 78 para. 1 UCC). Your Links https://www.zoll.de/DE/Fachthemen/Warenursprung-Praeferenzen/WuP_Meldungen/2020/wup_warenverkehr_kanada1.html TOP TIP We Monitor Canadian legislation so you don't have to

In September 2021, the agreement is four years old. Time to recall why this agreement secures better market access and saves real money to businesses. This series has three parts: Part 1: How businesses gain better access and save real cash Part 2: EU Exporters to Canada: How to secure zero duty trade in three easy steps Part 3: Summary of the CETA agreement (S,P) + Download Rules of Origin and Interpretative Guidance (P) Blog articles followed by S require a Starter Premium Support Plan subscription to access, blog entries followed by P require a Premium Support Plan subscription to access. The European Union (EU) is one of the largest economies in the world and Canada’s second most important trading partner, after the U.S., with around 9.5% of Canada's total external trade in goods in 2015. In 2015 Canada was the EU's 12th most important trading partner, accounting for 1.8% of the EU's total external trade. What is CETA? The Canada-European Union or EU-Canada Comprehensive Economic and Trade Agreement (CETA) presents European and Canadian businesses with preferential access to and excellent opportunities for growth in the EU and Canada. Learn about CETA and what it can do for your business. Does it actually apply already? It entered into force provisionally in 2017, meaning that most of the agreement now applies. All national (and in some cases regional) parliaments in EU countries need to approve CETA before it can take full effect. Progressive... CETA features some of the strongest commitments ever included in an EU and Canadian trade agreement, including on promoting labour rights, on protecting the environment, and on sustainable development. CETA integrates EU and Canadian commitments to apply international rules on workers' rights, environmental protection and climate action. These obligations are binding. Benefits The benefits of CETA include the following: It eliminates duties on 99% of all tariff lines, of which 98% were scrapped when it provisionally entered into force; It defends the Canadian and EU’s Geographical Indications, and; It improves and secures companies’ access to the Canadian and EU services market. CETA means reduced or zero tariffs at Canadian customs for EU businesses and vice versa. What does CETA cover? CETA covers virtually all sectors and aspects of Canada-EU trade in order to eliminate or reduce barriers. CETA addresses everything from tariffs to product standards, investment, professional certification and many other areas of activity. The agreement’s broad scope—including improved access to EU / Canadian markets for goods and services; greater certainty, transparency, and protection for investments; and new opportunities in EU / Canadian procurement markets—translates into real benefits for businesses. Why it matters to businesses... Prior to CETA’s entry into force, only 25 per cent of EU/Canadian tariff lines on goods from the other market were duty-free. On the day that CETA entered into force, 98 per cent of tariff lines became duty-free for goods, and an additional one per cent will be eliminated over a seven-year phase-out period. Tariff elimination will provide enhanced export opportunities into the EU & Canadian market for producers, processors, and manufacturers, as well as for agricultural and agri-food products, fish and seafood, forestry goods, and the full range of industrial goods. CETA’s most visible benefit is the ambitious obligation undertaken by Canada and the EU to eliminate tariffs. Why do tariffs matter for Canada and the EU? Tariffs are essentially taxes levied at the border that have the effect of increasing the costs to consumers of imported goods. These tariffs are applied to “tariff lines,” where each line represents a specific product. Some of these tariffs can be very high (for example, the pre-CETA EU tariff on frozen mackerel was 20 percent and the pre-CETA EU tariff on oats was around 51.7 percent), which made it more difficult for imported Canadian goods to compete in the EU market. For producers, manufacturers and exporters, the progressive elimination of tariffs provides increasingly better competitive market access terms for their products over time. Tariffs that are subject to a phasing out by the EU will include, for example, those on some fish and seafood products, grains, and passenger vehicles. Once CETA is fully implemented, seven years after entry into force, approximately 99 per cent of all tariff lines will be duty-free. Rules of origin CETA’s rules of origin strike a good balance, respecting the real-world sourcing patterns of Canadian and European companies while encouraging production to take place in Canada or the EU. CETA provisions relating to autos and other areas, as well as language on cross-cumulation, potentially allow for third parties (with whom the EU and Canada have FTAs) to be brought into a single free trade area encompassing Canada, the EU, and the third party. Access the Rules of Origin Hub: https://www.customsmanager.org/rules-of-origin Customs and trade facilitation Canada and the EU share a desire to keep customs procedures simple, effective, clear, and predictable so as to reduce processing times at the border and make the movement of goods cheaper, faster, more predictable and efficient. CETA includes commitments that aim to: provide importers/exporters with all the information they need on importing or exporting, including advance rulings on the origin of goods or tariff classification; simplify and, where possible, automate border procedures; respect the privacy of company information collected for customs purposes; and provide an impartial and transparent system for addressing complaints about customs rulings and decisions where there may be differences of opinion. Regulatory cooperation and conformity assessment New Market Access CETA helps to ensure that unnecessary or discriminatory regulatory requirements do not diminish the value of new market access to the EU and Canada. Cooperation and information sharing between Canadian and EU regulators result in more compatible regulatory measures that could make it easier for businesses to do business in the EU and Canada. Regulatory cooperation Cooperation in regulatory matters is forward-looking and promotes good regulatory practices and engagement early on as measures are being developed. By fostering cooperation earlier in the regulatory process, differences in regulatory approaches between Canada and the EU may be reduced, resulting in fewer barriers to trade once regulations are finally put in place. CETA also includes a protocol on conformity assessment, which allows Canadian companies in a number of sectors to have their products tested and certified for the EU market right here in Canada. This is a significant innovation that saves companies time and money and is particularly useful to small and medium-sized enterprises. Government procurement Canadian and EU companies can bid on opportunities at all levels of the EU or Canadian government procurement market, which is worth trillions annually. People and companies are not the only ones active in the marketplace. Governments are also important participants, whether through the purchase of office materials or the construction of roads and bridges. CETA’s commitments expand and secure opportunities for Canadian firms to supply their goods and services to all levels of EU or Canadian government, including thousands of regional and local government entities, and a large array of entities operating in the utility sector. Trade-in services and labour mobility Canadian and EU service providers have more business opportunities in the EU or Canada. Furthermore, CETA makes it easier for certain skilled professionals to work temporarily in the EU or Canada. CETA gives Canadian and EU service suppliers great market access. This means that Canadian suppliers in most service sectors are on an equal footing with EU or Canadian service providers. CETA uses a negative list approach, meaning that all services sectors are covered unless explicitly listed as otherwise. About Customs Manager Ltd. Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed-dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. Need to stay up-to-date with changing customs and global trade rules? We monitor legislation so our clients don't have to. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer pubic and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements. TOP TIP: FTA TRAINING GET ACCESS TO MORE INSIGHTFUL BLOG ENTRIES 365 24/7 support helpline About Customs Manager Ltd. Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed-dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. Need to stay up-to-date with changing customs and global trade rules? We monitor legislation so our clients don't have to. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer pubic and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements. Join us on social media · YouTube · Twitter · Linked In · LEAVE us a POSITIVE REVIEW ON GOOGLE Important Notice Customs Manager Ltd. owns the copyright in this information, unless other sources are identified. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. We cannot guarantee the quality, content, or accuracy of the information provided on this page as laws and information change regularly. Moreover, the application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

(S,P) Read a summary of the agreement and download interpretative guidance for rules of origin (P) This series has three parts: Part 1: How businesses gain better access and save real cash Part 2: EU Exporters to Canada: How to secure zero duty trade in three easy steps Part 3: Summary of the CETA agreement (S,P) + Download Rules of Origin and Interpretative Guidance (P) Blog articles followed by S require a Starter Premium Support Plan subscription to access, blog entries followed by P require a Premium Support Plan subscription to access. The Canada-European Union Comprehensive Economic and Trade Agreement (CETA) is a bilateral agreement between Canada and the EU. The agreement covers virtually all sectors and aspects of Canada-EU trade in order to eliminate or reduce barriers. Why CETA matters CETA represents the best in international trade agreements. CETA sets new standards for trade in goods and services, non-tariff barriers, investment, government procurement, and other areas like labour and the environment. The EU is one of the largest economies in the world and Canada’s second-largest trading partner after the United States. It is also the world’s second-largest importing market for goods. The EU’s annual imports alone are worth more than Canada’s GDP. By opening new markets in the EU to Canadian exporters, CETA gives us a competitive advantage in the global market, which benefits all Canadians. CETA is helping to create jobs, strengthen economic relations and boost Canada’s trade with the world’s second-largest market. What CETA covers CETA covers virtually all sectors and aspects of Canada-EU trade in order to eliminate or reduce barriers: Trade in goods: CETA eliminates tariffs and reduces barriers for virtually all sectors and aspects of Canada-EU trade. Rules of origin: Canadian exporters have clear and favourable rules that consider the EU's and Canada’s supply chains to determine which products are considered originating and therefore eligible for preferential tariff treatment. Customs and trade facilitation: Canada and the EU are working to keep customs procedures simple, effective, clear and predictable. This reduces processing times at the border and makes it easier to move goods between countries. Regulatory cooperation and conformity assessment: CETA helps avoid unnecessary or discriminatory regulatory requirements. Canadian and EU regulators are collaborating to create regulatory measures that make it easier for Canadians to do business in the EU and vice versa. Government procurement: Canadian and EU companies can bid on opportunities at all levels of government in the EU or Canada. Trade in services and labour mobility: CETA provides EU and Canadian service providers with more business opportunities in Canada and the EU and makes it easier for certain skilled professionals to work temporarily in Canada and the EU. Investment: Investment provisions in CETA are designed to give investors greater certainty, stability and protection for their investments and to provide access to an independent dispute resolution mechanism. Sustainable development, labour and the environment: CETA includes clear commitments to uphold the EU's and Canada’s high standards and not to undermine them for commercial gain. Clear language confirms the right to regulate for all levels of government. What it means for Canadian and EU businesses Here’s how CETA helps businesses across Canada: Competitiveness: Gives Canadian and EU businesses preferential access to one of the largest economies in the world. Access to new clients: Allows Canadian and EU businesses to supply goods and services to all levels of EU and Canadian governments. It also offers new opportunities with regional and local governments. Market transparency and stability: Sets requirements for product standards, investment, professional certification and other areas of activity. It also includes labour rights and environmental protection. Reduced barriers to trade: Makes it easier to move goods across borders and for business people to get to the right place at the right time to pursue opportunities. Summary of the agreement Full CETA Trade Agreement Press Release 2020 - Three Years on Press Release 2021 - Four Years on https://trade.ec.europa.eu/doclib/press/index.cfm?id=2302 Download Interpretative Guidelines on Rules of Origin (P) These are essential for businesses to assess if they meet the Rules of Origin which allow goods to benefit from preferential duties. Helpline About Customs Manager Ltd. Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed-dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. Need to stay up-to-date with changing customs and global trade rules? We monitor legislation so our clients don't have to. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer pubic and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements. Join us on social media · YouTube · Twitter · Linked In · LEAVE us a POSITIVE REVIEW ON GOOGLE Important Notice Customs Manager Ltd. owns the copyright in this information, unless other sources are identified. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. We cannot guarantee the quality, content, or accuracy of the information provided on this page as laws and information change regularly. Moreover, the application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

(S,P) EU Exporters to Canada: How to secure zero duty trade in three easy steps under CETA To benefit from preferential tariff treatment under CETA, EU exporters will have to complete these few simple steps: This series has three parts: Part 1: How businesses gain better access and save real cash Part 2: EU Exporters to Canada: How to secure zero duty trade in three easy steps Part 3: Summary of the CETA agreement (S,P) + Download Rules of Origin and Interpretative Guidance (P) 1. Apply for a Registered Exporter (REX) number by completing this form 2. Send the completed form to your national Customs Office 3. Get a Rex Number You will then receive a REX number to indicate on the origin declaration to be provided on the commercial document that describes the product Result: The originating product may then benefit from CETA in Canada on the basis of the origin declaration About Customs Manager Ltd. Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed-dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. Need to stay up-to-date with changing customs and global trade rules? We monitor legislation so our clients don't have to. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer pubic and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements. Join us on social media · YouTube · Twitter · Linked In · LEAVE us a POSITIVE REVIEW ON GOOGLE Important Notice Customs Manager Ltd. owns the copyright in this information, unless other sources are identified. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. We cannot guarantee the quality, content, or accuracy of the information provided on this page as laws and information change regularly. Moreover, the application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Businesses can reject your goods when they are not up to standard. Find out how to reclaim your taxes paid for faulty or wrong goods (S,P) Find out how to claim repayment or remission of customs charges paid on rejected imports customs forms issued by customs authorities. Businesses can claim for repayment or remission of customs charges on goods you have been charged import duties on (including import VAT) at their border, which: do not meet the conditions of their contract are defective are damaged before customs clearance Businesses cannot make a repayment or remission of customs charges claim for goods they have bought when VAT has been charged at the point of sale unless you are a VAT-registered business. If you are not a VAT-registered business, the seller or online marketplace you bought the goods from should refund you the VAT. When to apply You must submit your claim one year from notification of the debt for rejected imports. Customs authorities usually can extend these time limits if there are exceptional circumstances (for example, a fire or flood has destroyed your records). You may contact the authorities to ask for a time limit extension. What you’ll need You must attach any supporting documents to the form, such as: a copy of the import invoice documentary proof of entitlement a calculation worksheet if you’re claiming a proportion of the charges paid How to claim There are forms electronically or .pdf that the customs authorities will ask you to complete. For example, in the UK, there is form C&E1179 import duty Common Agricultural Policy and anti-dumping duty charges VAT and excise duty paid on rejected imports About Customs Manager Ltd. Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed-dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. Need to stay up-to-date with changing customs and global trade rules? We monitor legislation so our clients don't have to. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer pubic and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements. Join us on social media · YouTube · Twitter · Linked In · LEAVE us a POSITIVE REVIEW ON GOOGLE Important Notice Customs Manager Ltd. owns the copyright in this information. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information with a view to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. The application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Returned Goods Relief or RGR is a popular way to claim back money spent. But make sure the conditions are met, says Arne Mielken of Customs Manager Ltd. RGR allows businesses to pay less import duty and VAT when re-importing goods to the country or the territory it came from. This means the business can claim a relief to pay less Customs Duty and VAT if they re-import goods to that country. Getting your dedicated Customs Manager to complete your customs declaration You can use us to complete entries on your behalf, and we will ask you for clear written instructions for the goods that you’re claiming relief on. Find out about our Customs Declaration Service Unaltered State Usually, as a condition of Returned Goods Relief (RGR), goods must be re-imported in an unaltered state, apart from any work that may have been carried out to maintain the goods in working order, the goods cannot have been upgraded to increase their value. Free Circulation The businesses goods must also have been in free circulation in the country or customs territory from where they were exported, unless they were originally declared to a customs procedure called inward processing or so-called "end-use". No export for repair The RGR goods must not have been exported to be repaired or processed, if they were but the repair or process was not carried out, relief may still be available, check with your local customs. 3 Year Rule To benefit from relief, the returned goods must be re-imported within 3 years of their export, shorter periods apply to goods that benefitted from agricultural measures at export. ATTENTION: The requirement that the goods must be returned within 3 years can be waived by customs authorities in exceptional circumstances. Returning only some of the goods If only a proportion of the original export is returned, then subject to the conditions above, relief is available. Can I claim back import VAT? To claim relief on the import VAT, the exporter and importer must be the same person.In addition to customs requirements, when you claim VAT relief you usually must show the: original export declaration with you as the exporter – if you cannot provide this the customs authorities may consider alternative evidence of export re-import declaration with you as the importer. LIVE ONLINE TRAINING Situations can claim RGR relief on You can get relief on goods being imported into Country A following their export from country A. This may include, for example (check with you local customs or let's talk details) goods exported as free circulation goods benefitting from agricultural measures goods exported following inward processing goods imported which were previously declared to authorised use in the same country (if the goods are put to the same authorised use when imported) goods temporarily exported using the Admission Temporaire (Temporary Admission) (ATA) or Carnet de Passages en Douane (CPD) carnet procedures goods declared for an outward processing procedure and exported, that remain: unprocessed on re-import in the same state as they were when originally exported returned personal effects, vehicles, sports equipment or means of transport returned professional and commercial equipment that has been hired, leased or loaned outside the country, Relief on pallets, containers and packaging You can usually get relief on pallets, containers and packaging suitable for re-use, for example, if they are: used to import goods pallets and containers previously exported or used to export goods, which are re-imported Goods imported in baggage You usually do not need to make a formal customs declaration to claim relief on your own personal belongings re-imported in accompanied baggage if the conditions for relief are met. You must declare any other re-imported goods in your baggage, for example, commercial samples, at the red channel or redpoint when you arrive, and we may ask you to make a formal customs declaration claiming relief. Goods imported by post from outside a country/territory One idea is to ask the sender to write ‘Returned goods — relief claimed’ clearly on the package and its accompanying customs declaration. The declaration should then include a complete and accurate description of the goods, their quantity and value. If the business is registered for VAT, the business can quote the VAT number is quoted on the declaration (CN 22 or CN23). Claiming relief Businesses can usually claim relief at the time of import. If you do not do this, customs may accept a late claim and repay the appropriate charges, subject to conditions. Businesses can claim Returned Goods Relief in the normal way, orally or by conduct (walking through the green channel). Where a business is sending your items by freight, they may claim the relief by using the relevant (customs) procedure codes in the national customs tariff. EXAMPLE: THE UK Businesses may be asked to complete the C1314 and C&E1158 forms to support claims. Take a look: EU: Returned Goods Relief Read the guidance on how to claim relief and what conditions you need to meet in each EU member state: Austria Belgium Croatia Cyprus Denmark Estonia Finland France Germany Ireland Italy Latvia Lithuania Luxembourg Malta Netherlands Poland Portugal Romania Slovakia Slovenia Spain Sweden Proof eligibility It is usually that businesses need to prove that the goods satisfied the conditions for acceptance as returned goods at the time of previous export from the originating country. Alternative evidence Customs authorities may consider alternative evidence which clearly confirms the previous export of those goods and their duty status at export (that is, goods in free circulation, products of an inward processing operation or end-use goods). If the goods are readily identifiable and duty status is clear, they may accept one or more of the following documents as evidence: a document that proves the goods were previously in that country a copy of the export invoice a copy of the export airway bill or bill of lading a commercial certificate of shipment prepared at the time of export a certificate of posting relating to the export of the goods a copy of the import invoice if it clearly shows that the goods are being returned a suitable statement from the manufacturer or exporter if other than yourself a preferential origin form, for example, in the EU or UK, the EUR1 in certain cases in the case of collectable items, catalogue information or qualified opinion from a recognised expert in the field such as National Institutes and specialist auction houses record from the trader’s stock record book. Check for alternative arrangements A business that regularly imports returned goods and find the presentation of the evidence at the time of import is difficult, can try to make alternative arrangements. Please contact us for details. After you’ve claimed There are usually some important records you must keep, like any customs acknowledgement letters receipts bills invoices insurance documents It is usual to keep all records for a minimum of 4 years. ​About Customs Manager Ltd. We are on a mission to empower people with import, export and transport responsibilities with helpful advice, insightful training and relevant trade intelligence services. We offer consultancy and expert advice, training (live, in-house and on-demand), support for your import and export business and customs clearance/broker services into the UK (Great Britain) and Northern Ireland. We devote all our passion and energy to helping businesses grow faster cross-border. Working with us means having your own multilingual Customs Manager on standby to help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. We even file customs declarations for you. Join us on social media · YouTube · Twitter · Linked In · LEAVE us a POSITIVE REVIEW ON GOOGLE Important Notice Customs Manager Ltd. owns the copyright in this information. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information with a view to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. The application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

In this two-part series, we consider the pros and cons of setting up an EU base as more UK firms move abroad to avoid crippling Brexit costs. In part one, join Arne Mielken and a team of Global Trade Specialists and Customs Manager in the debate. Many UK businesses have been hit hard by our departure from the EU and are now looking to set up operations in Europe to avoid hefty customs fees and border delays. But it’s not just big businesses that are investing in premises abroad to bypass the profit-sapping bureaucracy and extra costs thrown up by Brexit. About one in five small businesses exports overseas, according to the Federation of Small Businesses, and many are scouting for space across the Channel. Model train maker Hornby and the retailer JD Sports are thought to be among the companies currently looking for warehouse space in the EU. But it’s not just big businesses that are investing in premises abroad to bypass the profit-sapping bureaucracy and extra costs thrown up by Brexit. About one in five small businesses exports overseas, according to the Federation of Small Businesses, and many are scouting for space across the Channel. The pros of setting up an EU base There is certainly far less paperwork and fewer costs for UK exporters, once established in the EU. Once inside the “club”, there are zero customs formalities and declarations to slow things down, and you don’t have to grapple with the notoriously complex rules of origin to enjoy tariff-free trade. Frictionless trade within the EU means no customs duty, no border clearance paperwork or delays at ports to worry about. No-one wants to see their goods left spoiling in the back of a stationary lorry just because a form’s been filled in incorrectly. With a base in Europe, UK firms can also benefit from EU VAT rules so there would be no need to register for VAT in multiple jurisdictions – one is usually enough. In addition, there are no complicated sanitary and phytosanitary (SPS) checks required to protect animal or public health. Perhaps the biggest benefit of having an EU presence, however, is the promise of more sales. You have direct access to more than 400 million customers who are all following the same set of rules and freedoms. Being closer to customers means being able to serve them better. Trading with them can continue as frictionless as before. This avoids them having to worry about customs procedures themselves – just for the privilege of importing from you. This is something few EU businesses have an appetite for. Continuing to trade with you from outside the EU may otherwise require them to act as an importer which comes with onerous registration and compliance obligations, not to mention being charged customs duty and having to deal with import VAT. The cons of setting up in the EU But there are also potential downsides that businesses should consider before rushing to acquire warehouse space in the EU. Crucially, you should factor in set-up costs which could be considerable and possibly prohibitive for some smaller businesses. Then there are the costs and disruption associated with moving employees out of the UK, or hiring new staff from within the EU. Finding suitable premises or workers can be a lengthy and frustrating process, especially in a foreign country with different languages and ways of doing things. It also means complying with new rules and requirements for setting up in the EU, which can vary among member states and result in some duplication of tasks. However, the EU tries to encourage countries to streamline procedures through a single administrative body and register companies through the national contact points You can find more advice on this here: https://europa.eu/youreurope/business/running-business/start-ups/starting-business/index_en.htm Customs warehousing Ideally, UK firms should either rent space from an existing operator or turn premises they already have into a customs warehouse. This would enable you to store goods on EU territory without being subject to immediate import duties. The payment of duties would be delayed up until the point that goods are imported or sold into the EU. To be authorised, you would need to meet strict customs warehouse requirements and have the necessary IT systems in place to track goods in and out. Setting up a base in the EU may not be a viable option for some small businesses, however, but there are other ways to reduce costs when exporting from the UK. You could consolidate goods in one weekly shipment, for example, rather than export items daily to minimise delays and friction. You could store some products in the EU if you have this capability. UK-based exporters should make sure they work with well established, competent freight agents and carriers in order to clear customs into the UK or EU efficiently. You should also ensure you have all the registrations to trade with the EU and upskill staff to learn about the necessary customs processes and procedures. There are several free online tools to help you do this. Use the Access2Markets database of the EU or ROSA, the EU’s self-assessment tool to assist you in complying with the rules of origin. https://trade.ec.europa.eu/access-to-markets/en/content The UK also has a great support tool, which allows you to check duties and customs procedures for exporting goods. It shows the rules and restrictions, tax and duty rates and what exporting documents you need. https://www.gov.uk/check-duties-customs-exporting SME entrepreneurs can read more expert advice on low-cost trading with the EU here: http://elitebusinessmagazine.co.uk/global/item/is-there-a-low-cost-way-to-prepare-for-brexit?category_id=208 But if you are thinking about investing abroad, make sure you look at the potential downsides, as well as the benefits, of setting up shop in the EU. Access Part 2 In this second part of our series, we consider the top 10 tips to consider when setting up shop abroad. Access a step-by-step guide, too! https://www.customsmanager.org/post/part-2-shall-i-set-up-shop-in-the-eu-to-beat-brexit Links Read the article published by Elite Business Magazine http://elitebusinessmagazine.co.uk/global/item/should-i-move-to-the-eu-to-beat-brexit?category_id=208 FAQs - Setting up a European Company (SE) If a company has its head office in a non-EU country, can it participate in the formation of a European Company? https://www.customsmanager.org/post/faqs-setting-up-a-european-company-se About Arne Mielken Arne Mielken is a leading global trade professional in the UK and the EU and Managing Director of Customs Manager Ltd. He is an accredited customs & export control practitioner and certified classification specialist. Arne is on a mission to empower businesses and people with import and export responsibilities with advice, consulting, training and trade intelligence to grow their businesses by trading across the border effectively, efficiently and, of course, compliantly. https://www.linkedin.com/in/arnemielken/ https://twitter.com/MielkenArne About Customs Manager Ltd. Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed-dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. Need to stay up-to-date with changing customs and global trade rules? We monitor legislation so our clients don't have to. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer pubic and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements. Join us on social media · YouTube · Twitter · Linked In · LEAVE us a POSITIVE REVIEW ON GOOGLE Important Notice Customs Manager Ltd. owns the copyright in this information. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information with a view to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. The application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

Part 1: New rules for completion of export health certificates kick in. Arne Mielken, CEO of Customs Manager explains the new rules and what products are concerned. Part 1: What changes and for what products? What happened? The EU has published the rules to follow for the completion and use of the model animal health certificates and model animal health/official certificates for certain imports into the EU from 2021. The rules explain how animal health certificates must be completed and on what models for various species. It applies from 21 April 2021. Why does it matter? Using outdated or incorrect certificates can lead to goods being rejected at the border and this increases delays and costs. What can I do? Exporters to the EU of the animal products concerned needs to make sure that they have the correct documentation, completed in all particulars and stamped and signed by authorized veterinarians as per the EU legislation. Contact us to discuss how we may be able to support your de-risk and ensure ongoing compliance with the law. Name of the Regulation: Commission Implementing Regulation (EU) 2021/403 of 24 March 2021 laying down rules for the application of Regulations (EU) 2016/429 and (EU) 2017/625 of the European Parliament and of the Council as regards model animal health certificates and model animal health/official certificates, for the entry into the Union and movements between Member States of consignments of certain categories of terrestrial animals and germinal products thereof, official certification regarding such certificates and repealing Decision 2010/470/EU (Text with EEA relevance) Link to the legislation: https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=uriserv%3AOJ.L_.2021.113.01.0001.01.ENG&toc=OJ%3AL%3A2021%3A113%3ATOC Link to the full blog entry: https://www.customsmanager.org/post/pizza-fish-fingers-burgers-and-the-like-eu-food-import-controls-from-21-april-2021-ready

The UK has published multiple multilingual guidance for haulage companies and commercial drivers moving goods between the EU and Great Britain. Guidance from 2020 This guidance was for hauliers and commercial drivers who move goods between Great Britain (England, Scotland and Wales) and the European Union (EU). It tells drivers what they need to do since 1 January 2021. It explained: what documents you will need how to follow new rules to manage traffic heading to ports new border control processes. The guidance was useful as it was available in many languages, including German. English Version German Version - Deutsche Version August 2021 Guidance Guidance has now been updated: https://www.gov.uk/guidance/transporting-goods-between-great-britain-and-the-eu-by-roro-freight-guidance-for-hauliers The guide can be downloaded here: About Customs Manager Ltd. Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed-dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. Need to stay up-to-date with changing customs and global trade rules? We monitor legislation so our clients don't have to. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter. Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer pubic and private live, in-house and on-demand (study from anywhere and anytime) courses. To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements. Join us on social media · YouTube · Twitter · Linked In · LEAVE us a POSITIVE REVIEW ON GOOGLE Important Notice Customs Manager Ltd. owns the copyright in this information. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information with a view to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. The application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

In this two-part series, we take a step-by-step introductory approach to understanding free trade between the UK and the EU. Ideal for newcomers to trade agreements. In Part 1 we focus on fundamentals and create basic understanding. In Part 2 we introduce the key principles of so, called "Rules of Origin". Study both parts to get a great overview of the key principles behind how to secure free trade with the EU. Content UK-EU preferential rules of origin under the TCA General Provisions Harmonised System - HS: Necessary for zero duty trade, too! Product-specific rules of origin (PSRs) or List Rules Originating products - general concepts Claiming preferential treatment under the TCA UK-EU preferential rules of origin under the TCA To be considered originating and qualify for preferential tariffs, products must be sufficiently worked or processed within the countries in the agreement. Non-originating materials are materials imported from countries outside of the UK and EU. Non-originating may also refer to materials whose origin is unknown or are not possible to determine. The rules of origin in the TCA are set out in 2 parts: General Provisions These are rules that apply to all products being traded under preference. They include the primary and administrative requirements. Some are: Minimal operations Direct transport or non-manipulation Tolerances Harmonised System - HS: Necessary for zero duty trade, too! These are the specific rules that set out, for every product based on their Harmonized System (HS) code, what the requirements are for that product to be considered ‘originating’. The HS, or Harmonized Commodity Description and Coding System, was developed by the World Customs Organisation (WCO) to describe and classify groups of goods and is used by more than 200 countries worldwide. Our dedicated expert blog on customs classification and classification hub provides a wide range of step by step information as to how to find out a product’s HS code. LIVE TRAINING Product-specific rules of origin (PSRs) or List Rules These are the specific rules that set out, for every product based on their Harmonized System (HS) code, what the requirements are for that product to be considered ‘originating’. The product-specific rules are included in Annex ORIG-2 (Product-specific rules of origin) of the TCA. See the blog entry "EU-UK TCA: Where do I find the Product Rules of Origin for zero tariffs?" Tip: Access our dedicated Rules of Origin HUB to get all the insights on how rules of origin work. For the latest developments and changes, check out our dedicated section on the expert blog: https://www.customsmanager.org/customs-global-trade-blog/categories/free-trade-agreement Originating products - general concepts There are 2 ways a product can be considered originating: It can be ‘wholly obtained’ - these are goods that have been exclusively obtained or produced in the territory of one country, without using materials from any other country. The goods must not have been manipulated or changed in another country, apart from certain minimal processes to keep them in good condition. Examples of wholly obtained goods include: minerals extracted from the soil of a single country live animals born and raised in a single country goods produced in a single country from materials sourced exclusively from there - that is, all materials used in a product are wholly obtained It has been substantially transformed in line with the relevant product-specific rule - there are 3 basic rules used to decide if goods are sufficiently transformed: the ad-valorem, or ‘value added’ rule the change of tariff classification manufacture from certain products or through specific processes WATCH OUR DETAILED WEBINAR ON THE EU-UK TRADE AND COOPERATION AGREEMENT (EU-UK TCA Webinar) Access instantly and what on-demand Recording of the analysis of the EU-UK Trade and Cooperation Agreement, with a focus on the rules of origin and how to secure free trade within the rules. In the TCA: materials originating from the EU - as well as production carried out within the EU on non-originating materials - may be considered as originating in the UK materials originating from the UK - as well as production carried out within the UK on non-originating materials - may be considered as originating in the EU This mechanism is known as bilateral cumulation. Once a product has gained originating status, it is considered 100% originating. This means that if that product is incorporated in the production of a further product: its full value is considered originating no account is taken of non-originating materials within it For example, if an EU-manufactured engine contains 30% non-originating content but meets its rule of origin if that engine is used in the production of a car in the UK or EU, 100% of the value of that engine can be counted towards the originating content of the car. LIVE TRAINING FREE WEBINAR Claiming preferential treatment under the TCA For businesses to benefit from preferential tariffs when importing into the UK or EU, they will need to: claim preference on their customs declaration declare they hold proof that the goods meet the rules of origin A proof of origin is used by the importer to show that the goods qualify as originating and are eligible to claim preference. In the TCA this proof can be either: a statement on origin completed by the exporter on a commercial document knowledge obtained and held by the importer that the goods are originating Read more about the different proof of origins for the TCA. LIVE TRAINING ​About Customs Manager Ltd. We are on a mission to empower people with import, export and transport responsibilities with helpful advice, insightful training and relevant trade intelligence services. We offer consultancy and expert advice, training (live, in-house and on-demand), support for your import and export business and customs clearance/broker services into the UK (Great Britain) and Northern Ireland. We devote all our passion and energy to helping businesses grow faster cross-border. Working with us means having your own multilingual Customs Manager on standby to help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. We even file customs declarations for you. Join us on social media · YouTube · Twitter · Linked In · LEAVE us a POSITIVE REVIEW ON GOOGLE Hey, I got told I need to subscribe and pay to ready your expert blogs! Where is my free stuff? Well, remember the old saying, there is no such thing as a free lunch! Expert content creation takes time and effort, not even mentioning the years of learning and studying the geeky subjects of customs, export controls and free trade agreements. So, if you like what we are doing, please help out and subscribe to our annual plan, allowing you to access expert content for a low price affordable to any business and any customs manager / global trade professional. As a Premium Subscriber, you get VIP treatment and access to new, fresh content every week. You also get access to the entire library of advice, more than 400 blog entries and counting. We also monitor legislation for you and let you know of all the changes, so you never miss an important legal change. At the same time, you save valuable time by engaging our dedicated trade specialists to carry the monitoring out for them. Premium subscribers also unlock all other content on the Customs Manager’s Ltd. website, including our hubs and resources helping you to stay compliant in daily tasks. Being a paying subscriber provides you with vital thought leadership development to empower you to trade effectively, efficiently and, of course, compliantly, across borders. And if you want us to cover other countries than the EU, UK and a bit of the US, then just ask. Reach out in the chat or by email. Important Notice Customs Manager Ltd. owns the copyright in this information. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information with a view to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. The application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

There are tolerance rules to allow you to use a limited quantity of non-originating materials that are normally prohibited by the product-specific rule. While this cannot be used to “deflate” the % requirement and is not available to originating products, it does allow some limited quantities of raw materials of processed tobacco and other parts classified to be used in the production of this process, which would normally be prohibited by the tolerance rule. Here is the description in the EU-UK TCA: Article 42 Tolerances 1. If a product does not satisfy the requirements set out in Annex 3 due to the use of a non-originating material in its production, that product shall nevertheless be considered as originating in a Party, provided that: (a) the total weight of non-originating materials used in the production of products classified under Chapters 2 and 4 to 24 of the Harmonised System, other than processed fishery products classified under Chapter 16, does not exceed 15 % of the weight of the product; (b) the total value of non-originating materials for all other products, except for products classified under Chapters 50 to 63 of the Harmonised System, does not exceed 10 % of the ex-works price of the product; or (c) for a product classified under Chapters 50 to 63 of the Harmonised System, the tolerances set out in Notes 7 and 8 of Annex 2 apply. 2. Paragraph 1 does not apply if the value or weight of non-originating materials used in the production of a product exceeds any of the percentages for the maximum value or weight of non-originating materials as specified in the requirements set out in Annex 3. 3. Paragraph 1 of this Article does not apply to products wholly obtained in a Party within the meaning of Article 41. If Annex 3 requires that the materials used in the production of a product are wholly obtained, paragraphs 1 and 2 of this Article apply.

In this two-part series, we take a step-by-step introductory approach to understanding free trade between the UK and the EU. Ideal for newcomers to trade agreements. In Part 1 we focus on fundamentals and create basic understanding. In Part 2 we introduce the key principles of so, called "Rules of Origin". Study both parts to get a great overview of the key principles behind how to secure free trade with the EU. Content Introduction The first word on UK-EU preferential rules of origin A qualifying level of processing Read the details in the TCA Most Favoured Nation Other ways to enter the EU or UK without payment of duty Introduction The EU and the UK have moved to trading based on a Free Trade Agreement between the UK and the EU, the Trade and Cooperation Agreement (TCA). The first word on UK-EU preferential rules of origin To export tariff-free under the TCA, goods must meet the UK-EU preferential rules of origin. Tip: Access our dedicated Rules of Origin HUB to get all the insights on how rules of origin work. For the latest developments and changes, check out our dedicated section on the expert blog: https://www.customsmanager.org/customs-global-trade-blog/categories/free-trade-agreement LIVE TRAINING A qualifying level of processing This means that there must be a qualifying level of processing in the country of export to access zero tariffs. This applies to EU origin goods imported and moving through the UK from an EU member state to another EU member state, as well as goods imported from outside the UK or EU. Read the details in the TCA These rules are set out in the TCA and determine the origin of goods based on where the products or materials (or inputs) used in their products come from. Their purpose is to make sure that preferential tariffs are only given to goods that originate in the UK or EU, and not from countries outside the UK and the EU member states. WATCH OUR DETAILED WEBINAR ON THE EU-UK TRADE AND COOPERATION AGREEMENT (EU-UK TCA Webinar) Access instantly and what on-demand Recording of the analysis of the EU-UK Trade and Cooperation Agreement, with a focus on the rules of origin and how to secure free trade within the rules. Most Favoured Nation Goods that do not meet the rules of origin can still be traded, but they will not be able to benefit from preference under the TCA, and may have to pay the standard - also known as ‘Most Favoured Nation’ - tariffs that the EU and UK apply to imports. For exports to the EU, this will be their Common External Tariff. For imports to the UK, this will be the UK Global Tariff. For some goods, these ‘Most Favoured Nation’ standard tariffs may be low or zero, but for many other goods, they can be much higher. Businesses will need to decide if it is in their interest to meet (and to prove that they meet) the rules of origin to benefit from the TCA’s zero tariffs. Other ways to enter the EU or UK without payment of duty Returned Goods Relief For goods that were imported from the EU or the UK and are being returned or redistributed in the EU or the UK without obtaining EU/UK origin, the importer in the EU / UK may be able to claim Returned Goods Relief. Read our dedicated blog entry on Returned Goods Relief (RGR): https://www.customsmanager.org/post/returned-goods-relief-rgr Transit or Customs Warehousing If goods entered the UK under the internal Transit procedure (T2) and have not been entered into any customs procedure other than Transit or Customs Warehousing, they may be able to retain their original country status. This will mean that customs formalities, including duties and taxes, in the country of import, can be avoided. More on transit: https://www.customsmanager.org/transit and https://www.customsmanager.org/customs-global-trade-blog/categories/transit More on Customs Warehousing: https://www.customsmanager.org/post/duty-relief-how-to-operate-a-customs-warehouse LIVE TRAINING ​About Customs Manager Ltd. We are on a mission to empower people with import, export and transport responsibilities with helpful advice, insightful training and relevant trade intelligence services. We offer consultancy and expert advice, training (live, in-house and on-demand), support for your import and export business and customs clearance/broker services into the UK (Great Britain) and Northern Ireland. We devote all our passion and energy to helping businesses grow faster cross-border. Working with us means having your own multilingual Customs Manager on standby to help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world. We even file customs declarations for you. Join us on social media · YouTube · Twitter · Linked In · LEAVE us a POSITIVE REVIEW ON GOOGLE Hey, I got told I need to subscribe and pay to ready your expert blogs! Where is my free stuff? Well, remember the old saying, there is no such thing as a free lunch! Expert content creation takes time and effort, not even mentioning the years of learning and studying the geeky subjects of customs, export controls and free trade agreements. So, if you like what we are doing, please help out and subscribe to our annual plan, allowing you to access expert content for a low price affordable to any business and any customs manager / global trade professional. As a Premium Subscriber, you get VIP treatment and access to new, fresh content every week. You also get access to the entire library of advice, more than 400 blog entries and counting. We also monitor legislation for you and let you know of all the changes, so you never miss an important legal change. At the same time, you save valuable time by engaging our dedicated trade specialists to carry the monitoring out for them. Premium subscribers also unlock all other content on the Customs Manager’s Ltd. website, including our hubs and resources helping you to stay compliant in daily tasks. Being a paying subscriber provides you with vital thought leadership development to empower you to trade effectively, efficiently and, of course, compliantly, across borders. And if you want us to cover other countries than the EU, UK and a bit of the US, then just ask. Reach out in the chat or by email. Important Notice Customs Manager Ltd. owns the copyright in this information. You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes. However, under no circumstances are you permitted to use, copy or reproduce this information with a view to profit or gain. In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise. This information is intended to serve as general guidance only and does not constitute legal advice. The application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional. In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.