Knowledge base · 38 articles
Guides in the “Customs procedures” category — UK ↔ EU customs clearance, imports, exports and T1/T2 transit, based on gov.uk, HMRC and EU law.
Rules of origin decide whether goods in UK–EU trade can be charged 0% duty under the TCA. The preference requires the product to have preferential origin and the importer to base the claim on the exporter's statement on…
Inward processing (IPR) lets you process or repair non-Union goods in the EU without paying import duty up front, while outward processing (OPR) lets you temporarily export Union goods for processing outside the EU and…
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