Brexit – Guidance from UK.gov on the conditions of duty exemption, detailed guidance on the rules of origin

Although the Brexit deal offers an exemption from duties for goods moving between the UK and the EU, it does not automatically mean that you do not need to pay import duties.

The exemption is upon the condition that the goods are meeting the rules of origin agreed between the EU and the UK. The preferential treatment is to be claimed on importation.

Source gov.uk

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