We import seafood into the UK from Canada. We would appreciate some advice with regard to the Comprehensive Economic and Trade Agreement (CETA) between Canada and the EU. Our intention is to import goods from Canada into Denmark where they will be held in a customs warehouse under bond (T1 goods, ie customs duty unpaid). The Danish company then ships them to the UK duty unpaid and we arrange customs clearance and pay the relevant customs duty on arrival in the UK. Can we claim CETA preference at this point or must it be declared to customs at the place of arrival, ie Denmark, for preference to be claimed?
If the Danish company does the import clearance through SKAT (Danish customs) but pays no customs duty because of it being a zero rate under the CETA do the goods still become free circulation goods? We have been advised that to be “in free circulation” the goods must have had duty paid.