Tag Archive for: VAT

Are You Claiming Preference for EU Goods?

From January 2021, if your goods originate in the EU or UK, you may be able to claim a preferential rate of duty when importing into certain countries and released to free circulation. This means they will be free of customs duty.


To claim preference of duty your goods must originate in the EU as set in chapter 2 of the Trade and Cooperation Agreement ‘rules of origin’ and the ‘Product Specific Rules of Origin’ contained in Annex ORIG-2.


If your goods do not meet the rules of origin requirements (or if you cannot prove that the goods meet them) you’ll still need to pay Customs Duty.

To take advantage of preferential tariffs when importing into the UK from the EU (or importing into the EU from the UK), the importer will be need to declare they hold proof that the goods comply with the rules of origin.

You must include a statement on origin that the goods originate from the EU. As a template please include the below statement to your invoices when claiming preference:


The exporter of the products covered by this document (ENTER EORI NUMBER) declares that, except where otherwise clearly indicated, these products are of EU or GB preferential origin


When exporting to the EU you must include your EORI number in any statement you issue to your EU customer, regardless of the value.

The statement on origin must be provided on an invoice, describing the originating product in sufficient detail to enable its identification.

You can claim preference for different goods on the same document. You’ll need to clearly identify the goods that are originating and non-originating.