If the new venture purchases an existing business then the employees of that business will automatically transfer to the new venture together with all existing contractual and statutory liabilities. Indemnities should be taken. There is a Customs Union. Customs duty is not levied on goods traded between EU Member States. If goods are imported into the UK, the importer, or its agent, must normally declare them to Customs.
Incorrect declarations attract civil, and sometimes criminal, penalties.
The HS system is used. Legally binding tariff rulings can be obtained. Origin Origin defines the economic nationality of goods. Different rules apply for non-preferential and preferential trade. For non-preferential trade, goods wholly produced in one country originates in that country.