Chapter 2: Rules of origin Section 1: Rules of origin Article ORIG.1: Objective The objective of this Chapter is to lay down the provisions determining the origin of goods for the purpose of application of preferential tariff treatment under this Agreement, and setting out related origin procedures. Article ORIG.2: Definitions For the purposes of this […]
Category: Origin [0% Duty]
Claiming Preferential Origin
Section 2: Origin procedures Article ORIG.18: Claim for preferential tariff treatment 1. The importing Party, on importation, shall grant preferential tariff treatment to a product originating in the other Party within the meaning of this Chapter on the basis of a claim by the importer for preferential tariff treatment. The importer shall be responsible for […]
Origin Declarations
ANNEX ORIG-3: SUPPLIER’S DECLARATION 1. A supplier’s declaration shall have the content set out in this Annex. 2. Except in the cases referred to in point 3, a supplier’s declaration shall be made out by the supplier for each consignment of products in the form provided for in Appendix 1 and annexed to the invoice, […]
Origin Product Specific Rules
ANNEX ORIG-1: INTRODUCTORY NOTES TO PRODUCT-SPECIFIC RULES OF ORIGIN Note 1 General Principles 1. This Annex sets out the general rules for the applicable requirements of Annex ORIG-2 [Product-specific rules of origin] as provided for in point (c) of Article ORIG 3(1) [General requirements] of this Agreement. 2. For the purposes of this Annex and […]
Revenue Notice on Origin Mitigation
eCustoms Helpdesk Notification Number: Ref: 14/2021 Subject: Movement of goods from the EU to Ireland through the UK Who should read: All those involved in lodging electronic customs declarations Related Notification: None Issued by: eCustoms Helpdesk Queries to: Authorisations and Reliefs Unit email: customsreliefs@revenue.ie – returned goods relief revcep@revenue.ie – customs warehousing & inward processing […]
Supplier’s Declaration of Origin
Guidance Using a suppliers’ declaration to support a proof of origin Supplier declarations are where your UK supplier provides you with information needed to prove the origin of your goods for preferential rates of duty between the UK and other countries. From: HM Revenue & Customs Published: 23 December 2020 Contents When you need a […]
Rules of Origin EU Guidance
Quick guide to working with rules of origin PAGE CONTENTS Rules of origin – why do we need them? See if your product qualifies Proving your product’s origin Present your products and documents for customs clearance What happens if your product does not fulfil the requirements? Rules of origin – why do we need […]
EU Registered Exporter Scheme (for Origin)
REX – Registered Exporter system PAGE CONTENTS Functionalities of the REX IT system Publication of registered exporter’s data Application of the REX system in the EU Application of the REX system in the context of the Overseas Association Decision Application of the REX system in the GSP scheme of the EU Useful links and documents […]
Temporary EU Origin Certification
COMMISSION IMPLEMENTING REGULATION (EU) 2020/2254 of 29 December 2020 on the making out of statements on origin on the basis of supplier’s declarations for preferential exports to the United Kingdom during a transitory period THE EUROPEAN COMMISSION, Having regard to the Treaty on the Functioning of the European Union, Having regard to Regulation (EU) […]
Claiming Zero Duty UK Post-Deal Guidance
Guidance Claiming preferential rates of duty between the UK and EU from 1 January 2021 How to claim preferential rates of duty on goods covered in the UK’s deal with the EU and how to declare goods imported into the UK on your import declaration. Published 28 December 2020 From: HM Revenue & Customs Brexit […]
Revenue Material on Origin
Preferential and non-preferential origin Overview The country of origin of goods is a factor in determining the amount of duty payable. Other factors include the type and value of the goods. Reduced duty rates apply to European Union (EU) imports from countries that have trade agreements with the EU. Preferential origin rules in these agreements are used to determine […]
Revenue Origin Manual
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Revenue Re-Import Relief
Goods re-imported into the European Union (EU) Overview You can re-import goods into the European Union (EU) without payment of Customs Duty and Value-Added Tax (VAT). These goods: must have been originally exported from the EU can include parts or accessories belonging to other products previously exported. This is called Returned Goods Relief. Note The relief from […]