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. 

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The Statement on Origin requires an Exporter Reference Number. There are different rules for EU and GB exporters. 

• If the value of the consignment is below €6,000 then EU exporters can use their EORI number. 
• If the value is €6,000 or above, EU exporters need to be registered in the Registered Exporter System (REX) – Ireland here and Northern Ireland here – in order to self-declare that the product originates in the EU. 
• GB exporters can use their GB EORI numbers, regardless of consignment value.

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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.

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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.

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Please contact Brendan McAuley - [email protected]

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