What are the rules for exporting composite products

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

Can UK confirm Swiss preferential origin under cumulation?

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 […]

Can I still get duty relief for reusable packaging?

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 […]

Currently we are able to use oral declarations – will these continue?

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 […]