HMRC Guidance: Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU

Update Dec 1, 2022: Information about commercial documents has been removed. The ‘Multiple shipments’ section has been updated.

Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.

Contents

1. Claiming preferential tariff treatment
2. Applying for preference using a statement on origin
3. Applying for preference using importer’s knowledge
4. Verification of claims for preferential treatment
5. Denial of preferential tariff treatment
6. The text of the statement on origin (Annex 7 of the Trade and Cooperation Agreement)

Source gov.uk