Supplier & Exporter Declarations (Origins)

Confirming Preferential Origin is a must for goods manufactured or dramatically changed within the United Kingdom (UK) & the European Union (EU) if traders want to reduce or zero custom duties applicable on importation into the UK or EU.  This can involve a substantial amount of product origin data evidence but will pay off in the long run.

 

The primitive when considering preferential origin to confirm a lower or zero duty rate on imports is to ensure that you understand the trade agreement & compliance requirements, to certify the requirements are being met.

 

The EU UK Trade Cooperation Agreement (TCA) is different to any other Free Trade Agreements the UK has with any other country.  The TCA doesn’t replace the pre-EU Exit free movement of goods process, but instead offers movement within a strict protocol based on preferential origin.

 

As per HMRC & Irish Revenue it is a legal requirement that UK exporters need to have evidence that their goods meet the Product Specific Rule within the TCA by obtaining supplier declarations from within the supply chain for the goods before the UK manufactured product is exported.

 

Without this evidence then your business will not be compliant with the UK regulations & duty may be applicable on your import.

 

A supplier may be able to supply ‘supplier declarations’ to an exporter to help them establish whether the goods for export meet the Product Specific Rules of origin.

For example – If a UK exporter wishes to confirm to an EU customer that the goods they have supplied are UK origin, records would need to be in place to show evidence of how you concluded preferential origin before you make the exporters preferential statement– this is a legal requirement.

 

An example of a statement to claim preferential origin is shown below:

(Period: from___________ to __________) (1)

The exporter of the products covered by this document [Exporter Reference No ………………… ] (2) declares that, except where otherwise clearly indicated, these products are of …………………… (3)preferential origin.

……………………………………………………………………………………………  Place and date (4) 

……………………………………………………………………………………………  Name of the exporter

                        This must be completed & placed on all commercial invoices.

 

To find out more about preferential duty & the proof needed from HMRC & Irish Revenue please follow the below links:

HMRC – Get proof of origin for your goods

Irish Revenue – Preferential and non preferential origins