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.
You can find out more about the Registered Exporter System and how to apply on the EU REX website or contact our team.