It is important to note that HMRC (UK’s tax, payments and customs authority) is not requiring Certificates of Origin for goods moving between the EU and UK. Tariffs will not be applied to goods that are either ‘wholly obtained’ from the UK or EU, or ‘substantially transformed’ in the EU or UK.

Companies can assess whether their products satisfy these requirements on the Commission’s My Trade Assistant platform.

For goods imported to benefit from this duty-free treatment, exporting companies must make a claim for preferential treatment. The claim has to be based on a statement of origin, made out by the exporter, stating that the product qualifies for preferential treatment. It is up to the exporter to make sure that the conditions are met to issue a statement of origin and that the information provided is correct. Click here for more information.