This blog does not focus on customs, tariffs, or VAT. But this story from the Irish state broadcaster RTE, caught my eye. Here
Percy Pig are popular sweets, sold by the UK retailer Marks & Spencer widely in Ireland and Europe. They are made in Germany and imported to the UK for onward re-distribution to Ireland and Europe without further processing.
It was thought under the EU-UK trade and cooperation agreement such import into the UK and re-distribution back to the EU without further manufacture or processing in the UK would attract a tariff.
But a partner in Customs and International Trade at (the accounting firm) BDO Ireland thinks she has a possible solution, which she is running by the authorities for verification. It utilises a Returned Goods Relief in existing EU customs rules.
[others may also have located Returned Goods Relief or other facilitations in the EU customs rules]