Origin of Goods

Knowing the origin of goods is essential to ensure your customs declarations are compliant.

You cannot ensure that you are paying the correct taxes or respecting import licence laws without knowing the origin of the goods you are importing.  Getting this wrong will result in official investigation and potentially swingeing financial penalties.

Below you will find the UK government advice on this subject.

Establishing the origin of the goods will help to identify whether they qualify for lower or nil customs duty.

There are two main categories of origin in the rules:

  • goods wholly obtained or produced in a single country
  • goods whose production involved materials from more than one country

The second category is more complex as there are several criteria to follow. For more information, please see the guidance on rules of origin by clicking here.

Once you have clarified the origin of the goods, you can find out if they qualify for preferential treatment under a tariff preference scheme.

For more information on tariff preference schemes available and the documents that you will need to prove origin, click on the blue text.

Please see my post titled: ‘UK Global Trade Agreements’.  You should note that if you already trade with non-EU countries, a hard Brexit means our existing preferential trade agreements will terminate at 11:00 pm on March 29th, 2019.  There will be implications for the amount of tax payable on these imports after that date.  It is anticipated that with time, the UK will renegotiate these deals and perhaps even have more of them than as an EU member.  But this will not happen overnight.

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