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The UK and EU have a free trade agreement in which all products with a country of origin in the EU are excluded from import duties.
- For "Commercial invoices" with a value of goods below £6,000, no proof of certificate of origin or REX numbers will be required (unless explicitly asked or stopped by the customs authority)
- For "Commercial Invoices" with a value of goods above £6,000, the customs authority will ask for the certificate of origin or REX numbers.
If an import shipment to the UK consists of a mix of EU and non-EU products, only non-EU products should (as far as we know) have import duties.
VAT charges depend on the actual products being shipped.