We have some goods (machines for the cultivation of golf courses) to be exported to Israel. They were manufactured in Australia although they were designed and patented in the UK. A customer in Israel wants to pay the lowest customs import duty — basically zero — and has asked for an EUR1 form. We have confirmed with HMRC that, as the goods are Australian origin and undergo no work in the EU, we are not able to issue this form. Is there any other way of obtaining preferential treatment on the goods?

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