Since January 1, the United Kingdom has been applying stricter customs rules for all cargo entering the country. These rules also include the certificate of origin and the conditions that you must observe in order to be able to import products of preferential origin free of import duties into the UK.

The certificate of origin is a declaration on, for example, the invoice, which may be used by an exporter on the basis of information proving that a product is of preferential origin. As a result, no import duty has to be paid and therefore money can be saved, provided that the origin is demonstrated. It is precisely this basis of information that is something that the stricter rules relate to.

Until 31 December 2021, you could draw up a certificate of origin for export to the UK without having a supplier declaration 2015/2447 (proof of preferential origin) in your possession. This applied to trade goods and, of course, you had to be convinced of the preferential origin, but this gave you enough time to collect the appropriate supporting documents. This was one of the agreements during the transition period. However, postponement is not an adjournment, so you need to make sure that you have this evidence in your possession now.

If you want to draw up a certificate of origin for commercial goods from 1 January 2022 (different origin requirements may apply to self-produced goods), you must be in possession of a valid supplier’s declaration before you can draw up a certificate of origin. If it turns out that the delivered products do not meet the origin requirements because you do not receive a supplier’s declaration, you must inform your British customer about this. Any import duties must then still be paid. Do not be too frivolous with this because this can cost a lot of money. The supplier’s declaration is for your own administration and comes into view during a follow-up check from the UK. In other words, make sure you are prepared and have things in order.

Finally, keep in mind that for export to the UK you must have a REX registration in order to use a certificate of origin.