The HMRC has outlined the changes to the UK’s deal with the EU, called the Trade and Cooperation Agreement (TCA). This relates to the goods a business imports or exports that may benefit from a reduced rate of Customs Duty (tariff preference). To use this, you need proof that the goods you:
- import from the EU originate there
- export to the EU originates in the UK.
Origin: where goods (or the materials, parts or ingredients used to make them) have been produced or manufactured. It is not where the goods have been shipped or bought from.
To benefit from preferential tariffs, the rules of origin requirements in the TCA must be met for:
- goods imported into the UK from the EU
- goods imported into the EU from the UK.
UK and EU importers will need to have one of the following proofs of origin:
- a statement on the origin that the product is originating, made out by the exporter
- the importer’s knowledge that the product is originating.
You can find more information about how to prove the origin of goods you trade between the UK and EU on GOV.UK.
New requirements for supplier declarations from 1 January 2022
For some goods, the exporter may also need to hold supplier declarations. Supplier declarations are documents that your supplier provides to you, that help you establish whether the goods you’re exporting meet the product-specific rules of origin. These are needed as supporting evidence to confirm the origin of the goods when the manufacture alone is not enough to meet the product-specific rules of origin.
From 1 January 2022, if you issue statements on origin for goods you export to the EU, you must have supplier declarations (where required) at the time you export your goods. More information on when supplier declarations are needed is available on GOV.UK.
If you’re asked to verify the origin of your goods and you can’t provide this supporting evidence:
- your EU customer will be liable to pay the full (non-preferential) rate of Customs Duty
- you may be charged a penalty
- you may be excluded from using preferential tariffs going forward.
You can find more information about using supplier declarations to support proof of origin on GOV.UK.
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