International trade documents for exports and imports are now even more important as the UK operates an independent trade policy. This update outlines information for exporters of goods following UK-EU trade deal.
To contact our Export Documents team, please email or call +44 (0)20 7203 1863.
Exporting to EU countries
Duty free entry for goods shipped from the UK into the EU is now limited to ‘originating goods’ i.e. their origin must be in accordance with the rules of origin in the UK-EU Trade and Cooperation Agreement (TCA).
Origin rules are based on the principles of either being ‘wholly obtained’ or ‘substantially transformed’ with three basic rules which can be applied: value added, change of tariff classification and manufacture from certain products or through specific processes. Cumulation of origin is allowed in the TCA which means that materials originating from the EU, as well as production carried out within the EU on non-originating materials, may be considered as originating in Click here for more on origin rules.
Origin must be demonstrated by self-certification via a declaration on the invoice which must include a UK EORI number. The statement of origin should appear on an invoice or similar commercial document describing the original product in sufficient detail to enable its identification. For imports into the EU it will be valid for 12 months from the date the statement was made. The text appears in Annex ORIG-4 of the TCA – page 482 of the document and exporters are advised to consult. More information.
If the goods are not originating and do not comply with the rules of origin in the TCA, no special document is required so in some cases the buyer/importer may call for a non-preferential certificate of origin which the LCCI can issue.
The duties paid in the EU can be accessed here.
In all cases traders should know the Harmonised System Commodity Code (‘HS Code’ or ‘tariff number’) of their products. See here: Finding commodity codes for imports into or exports out of the UK or EU - GOV.UK (www.gov.uk)
Changes to exporting to markets beyond the EU as a result of the UK leaving the EU
Certificates of Origin
EC Certificates of Origin for non-preferential trade have been replaced with UK Certificates of Origin. Traders should ensure they have sufficient stocks of these. Email us to either purchase new UK CO blank forms or to request replacement of the existing stocks that you may have (existing EC CO stocks will be replaced free of charge).
In terms of processing UK Certificates of Origin, there will be minor changes compared to the procedures used when the UK was in the EU:
Box 1: Changes to multinational company rule – UK companies applying for COs on behalf of their EU subsidiaries are currently able to list their EU subsidiary as a consignor in this box. Now, applications for any foreign company will need to be structured as UK company name + address “on behalf of” EU company name and address. We will be able to issue UK COs for shipments from the EU provided that the UK establishment is head office or main logistics/supply chain hub for the group and that LCCI holds a Formal Undertaking for the UK company.
Box 3: must reference individual EU countries (as opposed to European Union only). Correct format for this box will be to list United Kingdom first (if applicable) and then any other countries.
Origin requirements will remain the same.
There is no change to Arab-British Certificates of Origin. The format of the certificate and the way the document is issued remains the same.
Preferential Movement Certificates
A UK version of EUR1 Movement Certificates now applies for countries that have established a trade deal with the UK. Countries listed are currently eligible for preferential trade with UK: Antigua and Barbuda, Barbados, Bahamas, Belize, Botswana, Chile, Colombia, Costa Rica, Dominica, Dominican Republic, Ecuador, Egypt, El Salvador, Faroe islands, Eswatini (formerly Swaziland), Fiji, Georgia, Grenada, Guatemala, Guyana, Honduras, Iceland, Israel, Ivory Coast, Jamaica, Jordan, Kenya, Kosovo, Lebanon, Lesotho, Liechtenstein, Mauritius, Mexico, Morocco, Mozambique, Namibia, Nicaragua, North Macedonia, Norway, Palestine, Panama, Papua New Guinea, Peru, Seychelles, St Christopher and Nevis, St Lucia, St Vincent and the Grenadines, South Africa, Switzerland, Trinidad and Tobago, Tunisia, Ukraine and Zimbabwe.
A.TR or EUR Certificates are no longer be applicable for shipments to Turkey. Exporters should now self-certify the origin for originating goods being shipped to Turkey using an invoice declaration method, provided they have an EORI number.
ATA Carnets (temporary admission document used to temporarily export professional equipment (tools of trade, specialised engineering kits, broadcasting equipment, sports equipment for competitions, musicians instruments etc), commercial samples to be shown to potential buyers (jewellery, pottery, clothing etc) and goods to be displayed at fairs and exhibitions) are now an option to use for the temporary movement of goods to EU. For further information, click here.