The main measure of the free trade agreement between the EU and the UK is probably the exemption from customs duties for goods which are originating from UK or EU and which are imported into their respective countries.
In order for goods of EU origin to benefit from duty-free entry into the UK, the importer must:
- apply for the benefit of the exemption from customs duties in the import declaration;
- be able to prove the EU origin of the goods.
HMRC has published a guide explaining how to proceed.
Source: HMRC
