Category: Origin Issues

Guidance Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment. From: HM Revenue & Customs Published 6 October 2021 Last updated 28 October 2021 — See all […]

Guidance Claiming preferential rates of duty between the UK and EU 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. From: HM Revenue & Customs Published 28 December 2020 Last updated 21 October 2021 […]

Guidance Case studies for insufficient production when trading between the UK and the EU Use the case studies to help you decide when your goods may (or may not) go beyond insufficient production. From: HM Revenue & Customs Published 6 October 2021 Contents Case study 1 – packaging sweets Case study 2 – assembling furniture […]

Guidance Insufficient production for manufacturing and agri-food processes when trading between the UK and EU Check what processes are considered as insufficient production under the Trade and Cooperation Agreement. From: HM Revenue & Customs Published 6 October 2021 Contents Check if operations can be considered as production Bilateral cumulation Simple processes Packaging material Case studies […]

Guidance Guidance purpose, common terms, and additional guidance links Updated 22 April 2021 Contents Exporting using the Trade and Cooperation Agreement (TCA) Exporting without making use of the TCA Easements for business under the TCA Common terms Additional guidance for businesses Print this page Exporting using the Trade and Cooperation Agreement (TCA) This document provides […]

Guidance Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment. From: HM Revenue & Customs Published 6 October 2021 Last updated 8 December 2021 — See all […]

Guidance 4. Product-specific rules Updated 22 April 2021 Contents 4.1The product-specific rules 4.2Types of product-specific rules in TCA Print this page 4.1 The product-specific rules For every product traded under a free trade agreement there is a corresponding product-specific rule (PSR) that must be met to demonstrate the product originates in the free trade area and […]

Guidance Annex A: the Harmonized System and how to classify your goods Updated 22 April 2021 Contents The Harmonized System (HS) How to find your relevant classification code Print this page The Harmonized System (HS) The Harmonized System (HS) is an internationally standardised system of description and numbers and forms the first part of the […]

Rules of Origin The purpose of rules of origin is to identify the origin of goods. The position is straight-forward when they are produced in a single state. Where they are comprised of raw materials and processes undertaken in various states, complex issues arise regarding origin. Multinational entities may manufacture goods comprised of components from […]

Background The Kyoto Convention entered into force in 1974 and was the first instrument addressing origin on an international scale. For the first time, definitions, standards and recommended practices were given which became generally accepted by the international community and influenced the shaping of many origin rules, such as the principles of wholly obtained and […]

The GSP The General System of Preferences (GSP) is a system of preferences granted by the EU and other states. The GSP  provides for preferential tariff treatment accorded by developed contracting parties to products originating in developing countries. It is part of the trade policy of development aid agreed pursuant to the United Nations Council on […]

EEA The EEA rules on origin are set out in the EEA agreement. The basic rule is that the product originates if wholly obtained in the EEA or sufficiently processed or worked in it, it will qualify for originating status. Customs The EEA Agreement provides for a free trade area covering all the EEA States. […]

Evidence of Origin The rules of origin are contained in the relevant agreements to which they relate. Attempts have been made to provide common procedural and administrative rule. However, the specific rules applicable in any given case will depend on the international agreement that applies. An EU  regulation applies to certificates of origin and cooperation […]

General information The Registered Exporter system (the REX system) is the system of certification of origin of goods that applies in the Generalised System of Preference (GSP) of the European Union since 1 January 2017. It is based on a principle of self-certification by economic operators who will make out themselves so-called statements on origin. To […]

Guidance Rules of origin for imported and exported goods Rules to establish the country of origin of imported and exported goods and to help identify those which qualify for lower or nil customs duty. Published 6 August 2012 Last updated 19 April 2017 — see all updates From: HM Revenue & Customs Contents Introduction Defining the […]