Guidance published on getting proof of origin for goods
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HM Revenue & Customs has published guidance on proving the
origin of goods from countries that have a trade agreement with the
UK, or is covered by the Generalised Scheme of Preferences.
Contents Check what type of proof you need EUR1 and EUR-MED
movement certificates Origin declaration Importer’s knowledge
Generalised Scheme of Preferences form A Suppliers’
declarations...Request free trial
HM Revenue & Customs has published guidance on proving the origin of goods from countries that have a trade agreement with the UK, or is covered by the Generalised Scheme of Preferences. Contents
If you’re importing or exporting goods with a country that has a trade agreement with the UK, the goods are likely to have a reduced or nil rate of duty based on their origin. Unless the trade agreement says you do not need a proof of origin because the goods have been sent in a small consignment, you’ll need to:
Check what type of proof you need The type of proof you need depends on:
You can use the trade tariff tool to check which of the different types of proof of origin you need. For developing nations, you can check the Generalised Scheme of Preference to make sure you provide the right type of evidence. This can be:
The length of time a proof of origin will be valid for depends on the agreement and the type of proof. You need to note your proof of origin on your customs declaration. If you use customs warehousing, the goods must then be released to free circulation within 2 years to claim preference. If HMRC carries out a verification you will need supporting evidence that you were correct when making out a proof of origin. This evidence can be:
EUR1 and EUR-MED movement certificatesGreen paper certificates To get a green paper copy of a EUR1 or EUR-MED movement certificate, contact either your local:
You may be charged a fee for the certificate. Due to coronavirus (COVID-19), HMRC can only issue original green paper EUR1 or EUR-MED movement certificates in cases where the customs authority in the country of destination:
Where easements are in place in the country you’re exporting to allow for PDF copy and digital certificates, complete the following online forms and email them to HMRC:
1. Download and fill in the form — remember to include your
company’s email address.
4. Send your email to NCH.Movements.Digital@hmrc.gov.uk. HMRC will check and verify your application. If appropriate, we will issue a plain PDF version back to your company’s email address within 48 hours. Once COVID-19 restrictions are lifted, your customer may ask you to send them an original certificate. HMRC can issue one to you, but you must give us evidence that the customs authority in the country of destination has specifically asked for it. You will need to email your request and evidence to: NCH.Movements.Digital@hmrc.gov.uk.
If the customer you’re exporting goods to cannot accept a PDF
copy of the certificate and no other easements are being put in
place by the customs authority in the country of destination, you
can request a paper C1299 by using one of HMRC services. You
must send the completed form to: You can also send the completed paper form to your local:
You may be charged a fee for the certificate. Retrospective EUR1 or EUR-MED certificates You can ask for a EUR1 or EUR-MED movement certificate retrospectively if the certificate was:
To request a certificate, contact the National Clearance Hub or your local:
You may be charged a fee for the certificate. If the certificate is lost, destroyed or stolen You can ask for a duplicate certificate from HMRC. You will need to declare in writing that you do not have the original but will surrender it immediately to us if it becomes available later. To request a certificate, contact the National Clearance Hub or your local:
You may be charged a fee for the certificate. Pre-printed ‘duplicate’ or ‘copy’ certificates are sometimes issued at the same time as the original. You cannot use these to replace an original certificate. If you need to split a consignment You need to get a certificate for each part of the consignment you’ve split. This is known as a ‘replacement certificate’. It replaces all or part of the original certificate. To request a certificate, contact the National Clearance Hub or your local:
You may be charged a fee for the certificate. You can find more information about importing goods under split consignments. Also read about if the goods are split, combined or changed after they’ve left the exporting country. Origin declaration You can make an origin declaration (also known as an ‘invoice declaration’ or ‘statement on origin’) on a commercial document that has enough detail in it to identify the origin of the goods. The document can be:
If your commercial document does not have enough space to include all the information, you can include it on a separate letter-headed continuation paper. A letter-headed paper on its own will not be accepted. The commercial document and continuation paper must clearly refer to each other. You can claim preference for different goods on the same document. You’ll need to clearly identify and show the goods that are originating and non-originating. Origin declarations must be presented to HMRC within 2 years of the date your goods were imported. You should check how long an origin declaration will remain valid in the relevant trade agreement. If the trade agreement says you must be an ‘approved exporter’ Depending on the trade agreement, you may only be able to use an origin declaration for consignments over £5,500 if you have applied and received approved exporter status. If you have approved exporter status you will not need to present the origin declaration to HMRC to be checked before exporting to:
To apply, you must prove to HMRC that:
If you’re an approved exporter, you can complete an origin declaration without a signature if you confirm in writing that you accept full responsibility for the declaration. You must have been given approval by HMRC (known as a ‘signature waiver’) to do this as part of getting approved exporter status. If you do not have a signature waiver approval from HMRC, you must sign your origin declaration. If the trade agreement does not mention ‘approved exporter’ You can complete an origin declaration for consignments of any value, but you must include your EORI number in the origin declaration. Importer’s knowledge In some agreements, an importer can claim preference using knowledge they have about the origin of the goods they are importing. This is known as ‘importer’s knowledge’. This can be used instead of an origin declaration. You will need to have supporting documents or records which should cover:
If you or the person receiving your goods cannot give this information for commercial reasons you should use an origin declaration. Generalised Scheme of Preferences form A Only use a Generalised Scheme of Preferences form A if you’re importing goods from countries covered by the UK Generalised Scheme of Preferences. Suppliers’ declarations Suppliers’ declarations are where your supplier gives you information you need to prove the origin of your goods for preferential trade between the UK and other countries. Find out how to use a supplier’s declaration as proof of origin. Discrepancies and obvious errors If there is a small difference between an origin declaration and the documents submitted to the customs office for imported goods, the origin declaration will be accepted as long as it is clear that the information in it agrees with the goods that have been submitted. Obvious mistakes in origin declarations will be accepted, as long as the information in the declaration does not suggest that the statements in it are wrong. |