How to claim preferential rates of duty—post-Brexit transition guidance from HMRC

Article summary

HM Revenue & Customers (HMRC) has published updated guidance for stakeholders. Subjects covered in this guidance include information about the need to identify goods that are originating and non-originating when claiming preferential rates of duty on goods covered in the EU-UK Trade and Cooperation Agreement. While the Brexit transition/implementation period ended at 11 pm on 31 December 2020 (IP completion day), the government continues to issue new and updated Brexit webpages and guidance documents on the associated legal and practical changes. Further guidance may be issued post-IP completion day, so stakeholders are advised to monitor these pages for updates.