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Claiming preferential rates of duty between the UK and EU from 1 January 2021

 

How to claim preferential rates of duty on goods covered in the UK’s deal with the EU and how to declare goods imported into the UK on your import declaration.

From 1 January, if your goods originate in the EU or UK, you may be able to claim a preferential rate of duty when imported into the respective countries and released to free circulation. This means they’ll be free of Customs Duty

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Source gov.uk

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