HMRC publishes updated guidance concerning claiming preferential rates of duty between the UK and EU
This deals with 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 the import declaration:
https://www.gov.uk/guidance/claiming-preferential-rates-of-duty-between-the-uk-and-eu?utm_medium=email&utm_campaign=govuk-notifications&utm_source=0c9860b8-ac49-4a48-b5ca-15c830745fbc&utm_content=daily
In particular, it sets out the requirements for statements of origin on supporting import documentation. The value limit before a REX registration is required by the EU exporter is confirmed at €6,000 or £5,400.
It also links to the following webpage, which covers the requirements for importer’s knowledge;
https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#importers-knowledge
In this instance, the limit of €6,000 is not applied when long term supplier declarations are provided. Rather, the import is advised that importer’s knowledge can be used instead of an origin declaration. However, that you will need to have supporting documents or records which should cover:
The commodity code.
A brief description of the production process (including the origin of the goods used).
If the origin was based on ‘wholly obtained’ — give category for the goods.
If the origin was based on ‘sufficiently worked or processed’ give one of the following:
The value of the product as well as the value of all the non-originating or, as appropriate to establish compliance with the value requirement, originating materials used in the production.
The weight of the product as well as the weight of the relevant non-originating or, as appropriate to establish compliance with the weight requirement, originating materials used in the product.
A list of all the non-originating materials including their commodity code (in 2, 4 or 6 digit format depending on the origin criteria).
If the goods have been altered or transformed.
Any additional information that will help verify the origin of the goods, if HMRC asks for it.
The guidance goes onto say that, if you or the person receiving your goods cannot give this information for commercial reasons you should use an origin declaration.
