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UK how to claim reduced Customs Duties after Brexit – Rules of Origin

Post Brexit, how to claim reduced tariff preference on UK-EU goods movements – Rule of Origin

Following the UK’s exit from the EU, Customs Duties are potential due on goods moving between the UK and EU. The UK-EU Trade and Cooperation Agreement (TCA) entitles nil or reduced tariffs on most such movements, known as ‘tariff preference’. This requires the importer into the UK or EU to prove the goods originated from the exporting country, known as Rules of Origin rules, and include a claim in the customs declaration. Note, there are exemptions for imports not exceeding €500 (EU) or £1,000 (UK).

These claims were waived until 1 January 2022.

Two ways to claim tariff preference

A statement of origin from the exporter. This is text which can be added to the invoice or ‘commercial document’ for customs declaration. It can be made for single consignments of multiple shipments. To ensure no tariff payments at customs, it must be included at the time of import. Otherwise it may be submitted afterwards for a claim for repayment of customs duties.

Importers knowledge which permits a claim for preferential tariffs if the importer knows to originating status of the goods. They will need details of the goods, including: HS code; how produced; source of materials; values of components; weight if this is the basis of the claim. This information should be held for four years.

Exemptions for consignments not exceeding €500 (EU) or £1,000 (UK)

A waiver is offered for small consignments not exceeding €500 into the EU or £1,000 into the UK. If the goods are personal luggage, the EU limit rises to €1,200.


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