The EU-UK Trade and Cooperation Agreement (EU-UK TCA), signed on 24 December 2020, provides for preferential, tariff-free, trade in goods. To qualify for preferential duty under the trade deal, the goods must originate in the EU or the UK. The particular origin hurdles that products need to meet differ by commodity code.
Exporters can self-declare the origin of a product by completing a Statement on Origin and providing this on an invoice or other commercial document (except bill of lading), describing the originating product in sufficient detail to enable its identification.
The Statement on Origin requires an Exporter Reference Number. There are different rules for EU and GB exporters.
From 2022, a Supplier’s Declaration form will be needed to support the exporter’s claim in the Statement on Origin. A Supplier’s Declaration template can be found in ANNEX ORIG-3 of the EU-UK TCA.
Businesses should note that goods imported from the EU into GB without subsequent processing have been losing their EU status when returned to the EU (e.g. distribution businesses). There are Customs procedures which can help.
Trade Advisers is available to answer any questions. We can provide company specific analysis, studying your commodity codes and identifying whether rules of origin criteria are met.
Please contact Brendan McAuley - email@example.com
Senior StrategistSee Author's Bio
With Customs controls now in place for EU-UK trade, Customs audits will be an increasingly common feature of business life.
Brexit is just five months old, so how has it been for you? Register for our Brexit briefing through the link below.
Book your course via your Local Enterprise Office or get in touch with our Education and Training Leader, Fiona: 0877013807.
To qualify for preferential duty under the trade deal, goods must originate in the EU or the UK.