Origin EU UK Agreement

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 […]

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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 […]

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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, […]

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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 […]

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UK Guidance Origin General

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 […]

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UK Guidance Proving Origin

Guidance 2. Origin procedures: proving originating status and claiming preferential treatment Updated 22 April 2021 Contents 2.1Claiming preferential tariff treatment 2.2Applying for preference using a Statement on origin 2.3Applying for preference using importer’s knowledge 2.4Verification of claims for preferential treatment 2.5Denial of preferential tariff treatment Print this page The Origin Procedures in the TCA (Articles […]

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UK Guidance Product Specific Rules

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 […]

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UK Guidance Categorise Goods + Origin Claim

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 […]

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Rules of Origin Issues

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 […]

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Some Standardisation of Origin Rules

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 […]

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EU GSP Rule of Origin

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 […]

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EEA Rules of Origin

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. […]

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Proving Origin & Obtaining Certs

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 […]

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Registered Export System (REX)

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 […]

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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 […]

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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 […]

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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) […]

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Origin Detailed UK Post-Deal Guidance

Exporting using the TCA Exporting without making use of the TCA This guidance is not relevant to businesses who do not wish to claim preferential treatment on the goods they import (from the EU) or export (to the EU). Such goods will be subject to the importing Party’s non-preferential tariff. Therefore, payment of tariffs and […]

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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 […]

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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 […]

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Revenue Origin Manual

Important Notice- See the Disclaimer Below Brexit Legal, McMahon Legal and Paul McMahon have no liability arising from reliance on anything contained in this article nor on this website

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Guidance on Origin {UK]

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 […]

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EU Withdrawal Note Preferential Origin Rules

Brussels, 4 June 2018 NOTICE TO STAKEHOLDERS WITHDRAWAL OF THE UNITED KINGDOM AND EU RULES IN THE FIELD OF CUSTOMS AND EXTERNAL TRADE PREFERENTIAL ORIGIN OF GOODS The United Kingdom submitted on 29 March 2017 the notification of its intention to withdraw from the Union pursuant to Article 50 of the Treaty on European Union. […]

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