EU-UK preferential origin

Examples

Example 1 - Exporting gym equipment to the United Kingdom (UK). The value is over €6,000.

You must do the following to avail of the preferential tariff treatment under the EU-UK Trade and Cooperation Agreement:

  • You or your agent must lodge an export declaration for the gym equipment.
  • You must be registered on the Registered Exporters System (REX). *
  • You must have evidence in the form of documents and records that the goods have EU origin under the terms of the Agreement.
  • You must include the following on your invoice or other document:
    • your REX number
    • and
    • the standard text of the 'statement on origin'

The invoice or document used must describe the originating product in sufficient detail to enable the identification of that product.

  • You must keep all documents and records for four years.

* As an alternative to being registered on REX, the UK importer can make a claim for preferential tariff treatment in the UK through ‘importers knowledge’. You, as the exporter, must provide the UK importer with evidence that the goods have EU origin. ‘Importer’s knowledge’ allows the UK importer to claim preferential tariff treatment based on its own knowledge about the originating status of imported products. This knowledge is based on:

  • information in the form of supporting documents or records provided by you, as the exporter, manufacturer or producer of the product
  • and
  • which must be in the importer’s possession.

This information provides valid evidence that the product qualifies as EU originating. As the UK importer is making a claim using his own knowledge:

  • no 'statement on origin' is used
  • no exporter, manufacturer or producer needs to be identified
  • and
  • you, as the exporter, do not have to take any action pertaining to the preferential origin of goods.

Example 2 - Exporting gym equipment to the UK. The value is under €6,000.

You must do the following to avail of the preferential tariff treatment through the EU-UK Trade and Cooperation Agreement:

The process is the same as in example 1 above. However, you do not have to register in REX to include a 'statement on origin' on the invoice or other relevant document.

Example 3 - Importing gym equipment from the UK. The value is under €6,000.

You must do the following to avail of the preferential tariff treatment under the EU-UK Trade and Cooperation Agreement:

  • You or your agent must lodge an import declaration for the gym equipment.
  • You must have proof that the goods which you are importing have UK origin. This is usually an invoice containing a ‘statement on origin’. This is prepared by the UK exporter and includes the exporter's UK reference number (EORI number).
  • If you do not have such a statement on origin, you could, depending or information available to you, claim preference based on your ‘importer’s knowledge’. Importer’s knowledge’ allows you to claim preferential tariff treatment based on your own knowledge about the originating status of the goods which you are importing. This knowledge is based on information provided to you as the importer by the exporter, manufacturer or producer of the product. The information should be in the form of supporting documents or records. This information provides valid evidence that the product qualifies as originating in the UK. As you are making a claim using your own knowledge:
  • no ‘statement on origin’ is required
  • the exporter, manufacturer or producer does not need to be identified
  • and
  •  they do not need to take any further action pertaining to the preferential origin of goods.

Note

When importing from the UK, the UK exporter’s EORI number is required for all ‘statements on origin’. There is no exception for consignments with a value under €6,000.

Further information

For queries please contact:

Origin Section, Customs Division.

Email: origin&quotasection@revenue.ie.