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THE LEADING BODY REPRESENTING
THE UK INTERNATIONAL FREIGHT SERVICES INDUSTRY

URGENT clarification from HMRC relating to codes U110-U112

BIFA has been advised by HMRC that guidance issued relating to Claiming preferential rates of duty between the UK and EU is incorrect and must not be followed. HMRC is working to retract the information as a matter of priority.

Dear Member

Please note that the update shown in the GOV.UK alert below is in ERROR and we are currently working to get the guidance retracted as a matter of priority.

The guidance in the table below showing code U110 – U112 is the correct guidance, as shown in the GB Tariff Supplement (page 39)

For goods being declared under the EU-UK Free Trade Agreement, the customs declaration to CDS should be completed using the codes in place pre-1 November 2022 and until further notice.  If your declaration has been pre-lodged, on arrival you must ensure it has been completed as follows: 

Data Element (DE) 

What you must include 

DE 2/3 

Must include one of the following codes, as appropriate: 
• U110 – if the claim is based on a ‘statement on origin’ for a single shipment 
• U111 – if the claim is based on a ‘statement on origin’ for multiple shipments of identical products to cover a 12-month 
• U112 – if the claim is based on importers knowledge 

DE 4/17 

Must include a preference code in the 300 series. 

DE 5/16 

Must be completed with the country of preferential origin 

 
Please DO NOT use preference codes U116 – U118 as this will result in your declaration being rejected.  The guidance in the alert below is INCORRECT

Update from GOV.​UK for: Import, export and customs for businesses Claiming preferential rates of duty between the UK and EU Page summary: How to claim preferential rates of duty on goods covered in the UK’s deal with the EU and how to declare goods import…

 

GOV.UK

 

 
 
 

 

 

 

 

Update from GOV.​UK for:

Import, export and customs for businesses


Claiming preferential rates of duty between the UK and EU

Page summary:
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.

Change made:
Codes to claim a preferential rate of duty if you’re using the Customs Declaration Service have been amended: U110 has been replaced with U116, U111 has been replaced with U118 and U112 has been replaced with U117.

Please note this guidance is incorrect and must not be followed

Time updated:
3:14pm, 4 November 2022


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