In 2021, HMRC allowed an easement for Customs documentation. A statement of origin wasn't required to claim a preferential (0%) rate of duty for goods imported into the UK from the EU. This has now come to an end and your EU suppliers must now have a Registered Exporter (REX) number.
HOW DOES THIS AFFECT MY BUSINESS?
Since 1st January 2022, all export invoices from the EU to the UK must now show a statement of origin in order for the preferential rate of duty to be claimed.
Where the value of the consignment is €6,000 / £5,400 or less, the statement of origin can be made by any exporter. However, for consignments that are above €6,000 / £5,400, the EU exporter MUST have a Registered Exporter (REX) number and include it in the statement of origin.
If you import goods into the UK and your supplier’s invoice does not have a valid statement of origin, customs duty will be due when you import.