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Learn about the effects of the United Kingdom's withdrawal from the European Union on foreign trade operations for citizens and companies

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European Union - United Kingdom Agreements

Article 24 of the Trade and Cooperation Agreement between the European Union and the United Kingdom, which entered into force on 1 January 2021, stipulates that no customs duties shall apply to the re-import of goods repaired under outward processing arrangements when the repair has been carried out in either party.

This customs treatment may be claimed on the customs import declaration by including the following code in box 37.2:

509 Products processed after repair in the United Kingdom in outward processing

To use this code, the export country must be GB and the customs procedure requested and the preceding one must be 6121.

European Union - United Kingdom Agreement

NI GA 09/2021 of March 9, regarding distribution centers within the framework of the trade and cooperation agreement between the European Union and the United Kingdom and shipments of goods to the United Kingdom for repair before January 1, 2021 that return after that date (199 KB - pdf )

Cooperation and trade agreement between the EU, EURATOM and the United Kingdom