Claiming Preferential Treatment

Preferential Treatment for Imports and How to Prove Origin

Martijn Rijk

31/12/2020

Martijn Rijk
Marketing Manager

On January 1st 2021 the new free trade agreement between the European Union and the United Kingdom will go into effect. This will mean changes in how goods can be imported into the United Kingdom from the European Union and vice versa. The changes outlined below pertain to the import of goods using preferential rates.

We are informing you about claiming preferential treatment for your imports and how to prove origin. This applies to companies in The Netherlands, Belgium, Germany and Poland.


Claiming Preferential Treatment


According to the free trade agreement importers that want to claim preferential treatment for a product being imported into the European Union, originating from the United Kingdom, need to base their claim on a statement on origin that the product originates from the United Kingdom. The same goes for a product being imported into the United Kingdom from the European Union.
 
We advise our customers to use an exporter’s Statement on origin. Using a Statement on origin makes it easier for the importer to prove origin to the Customs Authority. Handing over the exporter’s statement suffices. Further proof of the origin will then be requested from the exporter by the Customs Authority.


Requirements for a Statement on Origin

A Statement on Origin needs to be made out by the exporter of the product. This statement can be put on an invoice or any other commercial document that accompanies the product and describes in such a way that it can be identified.
 
The text should read as follows (without the numbers and footnotes):

(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> In case of multiple shipments of the same product mention the period in which the products are shipped here
2> For the United Kingdom exporter this is the exporter’s EORI number. For the European Union exporter this the exporter’s Registered Exporter (REX) number.
3> United Kingdom or Union, depending on where you are exporting from
4> Place and date need to be mentioned if they are not on the document that shows this text.

Such a statement on origin may apply to a single shipment of one or more products, or to multiple shipments of identical products. The period for which such a statement on origin is valid for can be no longer than 12 months.  
 
The exporter is responsible for the correctness of the statement and the information that is provided to the Customs Authority to prove the statement if requested. Such proof can be information demonstrating that the product is originating as stated. This includes information on the origination of the materials used when producing the product.
 
European exporters need a REX number. More information on the Registered Exporter system can be found here.


Additional Information for our Dutch Customers


The Dutch Customs Authority has issued an instruction on how to import preferential goods into the Netherlands from the United Kingdom. Please find that instruction (in Dutch) here. These instructions will be valid as from January 1st 2021. They are a workaround, as the Customs Authority is working on updating their systems to accommodate the new rules and procedures as outlined in the free trade agreement. The Customs Authority will publish an update on this process, once the update of their systems is done.

At Your Service


If you have any questions, please contact one of your specialists. They are happy to answer your questions and make sure you can import or export your products without worries.