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This publication is available at https://www.gov.uk/government/publications/hmrc-brexit-transition-communications-resources/importing-from-and-re-exporting-union-goods-to-the-eu-flowchart-accessible-version
Use this tool to find out how to import goods from the EU and re-export them back to the EU.
Before you start
You may need to read the following guidance to use this tool:
- finding commodity codes for imports into or exports out of the UK
- check your goods meet the rules of origin
- detailed guidance on rules of origin for goods moving between the UK and EU
- how to claim preferential rates of duty between the UK and EU
- find out how to get proof of origin for your goods
- check how to move your goods to common or EU transit countries
- pay less or no duty on goods you store, repair, process or temporarily use
- check the tariffs on goods imported into the UK
- find out about the UK’s trade agreements
- how to pay less import duty and VAT when re-importing goods to the UK