CLAIM PREFERENTIAL TARIFFS ON EU - UK TRADE
How to claim preferential tariffs and zero duty when trading goods that originate in the EU or UK, between the EU and the UK
In this article, Alinea outlines how to claim preferential tariffs on goods that originate in the EU or UK, and provides a statement on origin template, for use on an import or export accompanying document such as a commercial invoice or packing list, to request from your supplier, or provide for a client, and to provide for your customs agent to benefit from the EU-UK Free Trade Agreement.
The Trade and Cooperation Agreement has established preferential tariff treatment for products that are originating in either the UK and EU. It is the responsibility of the importer to establish the correctness of a claim for preferential tariff treatment and zero duty liability.
A claim for preferential tariff treatment shall be based on:
a.) a statement on origin that the product is originating made out by the exporter; or
b.) the importer’s knowledge that the product is originating supported by evidence such as a statement on origin and supplier’s declaration.
The importer making the claim for preferential tariff treatment based on a statement on origin must keep a statement of origin and bears responsibility for compliance. 
The four key elements for traders to note when claiming preferential tariffs on the Trade in Goods between the EU and UK are as follows:
· Statement on origin on commercial invoice A statement of origin must be included on the commercial invoice or other accompanying document;
· Clear description of goods The accompanying document, such as the invoice, must describe the originating product in sufficient detail to enable the identification of that product;
· Third country goods in free circulation in the EU or the UK will not benefit from preferential tariffs, unless the country of origin has a separate agreement with the UK, when crossing the border. The trade deal is established to benefit producers within the UK and the EU, and the Trade and Cooperation Agreement identifies that goods must be of EU or UK preferential origin.
Rules of origin refer to the economic origin of a product, confirmed either by wholly obtained status, compliance with economic origin tolerance levels as established under the classification of the HS Nomenclature 2017 and the Product Specific Rules of Origin of the Trade and Cooperation Agreement, or having undergone sufficient processing in a qualifying region. The terms of The Trade and Cooperation Agreement identify that goods must be of EU or UK preferential origin to qualify for preferential tariff treatment.
A statement on origin shall be made out by an exporter of a product on the basis of information demonstrating that the product is originating, including information on the originating status of materials used in the production of the product. The exporter shall be responsible for the correctness of the statement on origin and the information provided.
A statement on origin shall be made out using one of the language versions set out in The EU -UK Trade and Cooperation Agreement Annex 7 [Text of the statement on origin] in an invoice or on any other document that describes the originating product in sufficient detail to enable the identification of that product.
The exporter shall be responsible for providing sufficient detail to allow the identification of the originating product. The importing Party shall not require the importer to submit a translation of the statement on origin.
Statement on Origin Template
(Period: from___________ to __________ (1)) The exporter of the products covered by this document (Exporter Reference No ... (2)) declares that, except where otherwise clearly indicated, these products are of ... (3) preferential origin. ……………………………………………………………............................................. (4)
(Place and date)
(Name of the exporter)
1. If the statement on origin is completed for multiple shipments of identical originating products within the meaning of point (b) of Article ORIG.19(4) [Statement on Origin] , indicate the period for which the statement on origin is to apply. That period shall not exceed 12 months. All importations of the product must occur within the period indicated. If a period is not applicable, the field may be left blank.
2. Indicate the reference number by which the exporter is identified. For the Union exporter, this will be the EORI number assigned in accordance with the laws and regulations of the Union. For the United Kingdom exporter, this will be the EORI number assigned in accordance with the laws and regulations applicable within the United Kingdom. Where the exporter has not been assigned a number, this field may be left blank.
3. Indicate the origin of the product: The United Kingdom or the European Union.
4. Place and date may be omitted if the information is contained on the document itself
5. A statement on origin shall be valid for 12 months from the date it was made out or for such longer period as provided by the Party of import up to a maximum of 24 months.
A statement on origin may apply to:
(a) a single shipment of one or more products imported into a Party; or
(b) multiple shipments of identical products imported into a Party within the period specified in the statement on origin, which shall not exceed 12 months.
6. If, at the request of the importer, unassembled or disassembled products within the meaning of General Rule 2(a) for the Interpretation of the Harmonised System that fall within Sections XV to XXI of the Harmonised System are imported by instalments, a single statement on origin for such products may be used in accordance with the requirements laid down by the customs authority of the importing Party.
Providing a Statement on Origin to your customs agent
When your customs agent receives an invoice or packing list which includes a Statement on Origin, they will indicate a document reference on the C88 form, to confirm that they have received supporting evidence and claim zero duty:
Document reference 9001 - Declaration of preferential origin on an invoice or other commercial document bearing as appropriate an original signature or approval number of the exporter, accompanied by the invoice number and date, or
Document reference U111
Preference claimed based on statement on origin for multiple shipments of identical products, accompanied by the invoice number and date.
· Supplier’s declaration From 1st January 2022, a supplier’s declaration may be requested to support a statement on origin claim, and will also be required to identify goods that exceed permitted tolerance levels:
HMRC provide detailed guidance on how to complete a
For further information, please refer to HMRC guidance: Statement on Origin
 Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, Article ORIG-18, TCA, pp.33 available from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/948119/EU-UK_Trade_and_Cooperation_Agreement_24.12.2020.pdf
 Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, ANNEX-ORIG-4, pp.482 available from: https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/948119/EU-UK_Trade_and_Cooperation_Agreement_24.12.2020.pdf
Alinea provides import and export clearance at ports across the UK. Please contact us to open your customs clearance account.