There are different decision trees developed by the Irish government for composite products containing meat and POAO, milk and dairy, fish and eggs which may be also useful to you. https://www.gov.ie/en/service/9099e-importing-composite-food-products/#exemptions
For trade between the UK and EU: There is no third country cumulation in the UK-EU TCA. This means that Swiss inputs cannot be counted towards origin calculations for UK-EU trade. Only UK or EU originating materials can be cumulated. For trade between the UK and Switzerland: Under the UK-Switzerland trade agreement, you can currently […]
Preference rate of origin for goods exported from GB to Switzerland and then to EU. Is that Switzerland?
To export goods from the UK to Switzerland and then onto the EU, there are two options: ● Option 1: Export the goods from the UK to the EU, through Switzerland if the goods remain under customs supervision. If your goods meet UK-EU rules of origin requirements, you may be able to export them to […]
If your goods originate in the EU or UK as defined in the TCA, you may be able to claim a preferential (zero) tariff rate when imported into the other party. The customs authority of the importing party will grant preferential tariff treatment, based on a claim made by the importer, to goods that originate […]
What are the procedures for exporting goods with an EU country of origin from the UK to another EU country?
The trading arrangements between the UK and the EU changed significantly on 1 Jan 2021. The UK is no longer part of the EU Customs Union and so goods imported into GB cannot move freely between GB and EU member states or vice versa. As standard in FTAs, UK or EU products must now comply […]
The Trade and cooperation agreement refers to UK, details re rules of origin can be found here: gov.uk/government/publications/rules-of-origin-for-goods-moving-between-the-uk-and-eu
You will not need to pay Customs Duty or import VAT on reusable packaging. But to make sure that no VAT is due, the importer and the exporter of the packaging must be the same. To qualify for a relief from import duty the reusable packaging must have been in UK free circulation from 1 […]
If you do not use declaration by conduct (see above), you can make an oral declaration for your reusable packaging using Temporary Admission. Eligible goods for oral declarations include pallets and their accessories, reusable packaging and containers. You do not need to be pre-authorised by HMRC and you will not usually be required to provide […]
What customs processes and procedures are required for moving empty reusable packaging (for example boxes, crates and trays) where the movement is UK-FR-UK or FR-UK-FR?
For trucks with returnable packaging (EU owned) where the movement is UK-FR_UK: Reusable packaging transported from the United Kingdom to the EU’s customs territory, but which is destined to be reshipped to the UK, shall be placed under the temporary admission procedure. There are several possibilities : Renewable packaging, bearing indelible and irremovable marks identifying […]
What customs processes and procedures are required for moving empty reusable packaging (for example boxes, crates and trays) for GB?
Reusable packaging requires a declaration. If the importer and exporter of the reusable packaging is the same person, you can make a ‘declaration by conduct’ (whether filled or empty). To be able to make a declaration by conduct, the packaging must be reusable. Packaging such as bubble wrap and cardboard boxes are not included as […]