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Under certain conditions, the agreement allows you to benefit from an exemption of customs duties for all exchanges between the United Kingdom and the European Union, whatever the products.

Without an agreement, certain products would have been heavily taxed under the UK-EU Common External Tariff (CET). It is important to note that, in order to benefit from the exemption of customs duties, the imported products must have a European Union Certificate of Origin.

NO. Many products are already exempt from customs duties under the EU/UK common external tariff.

Therefore, before claiming a tariff preference under the Agreement, which involves certain formalities and complying with special conditions, you should first check that the product is not exempt from customs duty under the common external tariff.

If your product is already exempt from duties under this system, it is not necessary to request the benefit of a tariff preference.

The rules of preferential origin allow a good to benefit from a reduction or exemption from customs duties, as part of a preferential relationship concluded with the European Union (EU).

The preferential origin of a good can only be determined within the framework of a preferential relationship concluded with the EU. In this case, the framework is the Trade and Cooperation Agreement with the United Kingdom

For more details on determining the preferential origin on a general level, you can consult the guide published by the DGDDI (French General Directorate for Customs):

https://www.douane.gouv.fr/sites/default/files/2019-01/guide-pour-la-determination-de-l-origine-preferentielle-dans-l-ue-mai-2016.pdf

You can also contact the Economic Action Unit (Pôle d'action économique) of the Regional Customs Directorate in your area.

https://www.douane.gouv.fr/les-cellules-conseil-aux-entreprises

For parcels with a market value of less than £135:

You must register to obtain a UK VAT number and a GB EORI number and enter this information in the importer/recipient block of the CN23. This information must also be included on your invoice. You will need to collect the UK VAT at the time of the order and pay it to the UK tax authorities via your registration.

You will not be charged a £12 customs clearance fee but will be charged a Brexit surcharge of €4.40 per parcel (not directly related to the customs clearance operation).

For parcels with a market value of more than £135:

There is no need for UK VAT registration or GB EORI registration, as customs duties and taxes are calculated during customs clearance on import and collected by Parcelforce from the recipient.

In addition, Parcelforce will charge the recipient a customs clearance fee of £12 for parcels valued at less than £873.

For parcels with a value of more than £873, Parcelforce will charge the recipient a customs clearance fee of £25. In all cases, the Brexit surcharge of €4.40 per parcel (not directly related to the customs clearance operation) applies.

On the Colissimo Box in the customs-fees calculation tool or on the website of the customs authorities.