EU-UK preferential origin

Preferential tariff treatment

In the EU-UK Trade and Cooperation Agreement, tariff duties have been eliminated for trade between the European Union (EU) and the United Kingdom (UK) where the relevant rules on origin are met.

It is important to note that a claim for preferential tariff treatment:

  • for imports into Ireland can be made only where the goods are of UK origin.
  • for imports into the UK can be made only where the goods are of EU origin.

To prove the origin of a product the exporter should include a ‘statement on origin’ on:

  • an invoice
  • or
  • any other document that describes the product in enough detail to identify that product.

Exporters may obtain supporting evidence from suppliers stating the origin of their products in the form of supplier’s declarations.

The wording of the ‘statement on origin’ is given in Annex 7 of the Trade and Cooperation Agreement.

Consignments valued above €6,000 - EU exporters using a ‘statement on origin’ must be registered on the Registered Exporter System (REX).

Consignments valued at €6,000 or less - The ‘statement on origin’ can be made with no obligation to be registered on REX.

Alternatively, a claim for preferential tariff treatment may be made on the basis of ‘importer’s knowledge’. This allows the importer to claim preferential tariff treatment based on:

  • information in the form of supporting documents
  • or
  • records provided by the exporter or manufacturer

which are in the importer’s possession.

Claims for preferential tariffs are included in the customs import declaration. You will find further information in Import declaration codes in AIS.

Next: Registered Exporters System (REX)