This information is becoming increasingly important because some of the easements on the EU-UK TCA only were applicable for one year.

There is a mismatch in the wording of the TCA.  According to HMRC guidance, “EU “ can be used to indicate the origin of goods used on the invoice declaration. However, in order to complete the customs clearance, the importee and import customs agent must enter the specific country of origin (country of manufacture) of the imported goods.

Please be aware that the EU statement can no longer be used from 1^st of January 2022.

BIFA is aware that the below message has been issued by HMRC to traders:

 

Detailed information regarding an item’s origin is provided by the supplier in the form of a “suppliers declaration” for shipments over €6000.

https://www.gov.uk/guidance/using-a-suppliers-declaration-to-support-a-proof-of-origin#what-to-include-on-a-suppliers-declaration

 

In addition, guidance is provided on other documents such as Long Term Suppliers Declarations and similar documents.

 

Guide on CDS customs clearance

 

Additional information regarding the completion of customs declarations can be found here:
https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/group-5-dates-times-periods-places-countries-and-regions

Whilst the completion of origin statements is not a forwarders/customs agent’s primary responsibility, the rules concerning evidencing of origin must be understood by the sector.

Individual Members can use and disseminate this information, as appropriate, to their colleagues. 

For future reference, this information can also be found on our EU Exit Page.