Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Wed, 03 Aug 2022 13:17:52 GMT by newtocustoms
Hello, I am wondering what are the conditions to be able to use "importer`s knowledge" in order to use duty preference for EU - UK traffic. If the importer is confident that the supplier will be able to provide the necessary document proving preferential origin, can I use importer`s knowledge, without any statement on the invoice or supporting documents? Thanks in advance!
Posted Wed, 03 Aug 2022 16:17:00 GMT by Customs oldtimer
Hi new to customs, In my view using importers knowledge can be quite a high risk strategy, particularly if you are not related to the party you are importing from . If you choose Importers knowledge this declared on the import entry so you would be expected at that time to have the evidence based on your own knowledge . You cannot think of it as a stop gap until you get another form of proof of origin from your supplier . It is therefore much more than having the confidence the supplier will be able to provide the necessary documents proving preferential origin, you must have the evidence at the time of import. The risk remains solely on you , the importer, for the accuracy of the evidence, potentially leaving you open to duties and penalties. No statement on origin has to be provided by the exporter or producer. To confidently use importers knowledge you would need to have an understanding of whether your supplier used any non originating material and a detailed understanding of the manufacturing process to ensure any processing goes beyond 'minimal processing'. You will need to understand what the product specific origin rule for the product is and whether the rule had been met. Depending on the rules you may need to know the value of materials uses, weights or whether specific processes had been undertaken. Commercial confidentiality is often a barrier to obtaining this information hence my comment about importers knowledge being a difficult choice where the exporter and importer are not related. HMRC publish a list of the sort of evidence they would expect to see: https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods.
Posted Mon, 08 Aug 2022 10:49:09 GMT by newtocustoms
Thank you
Posted Mon, 08 Aug 2022 13:27:04 GMT by HMRC Admin 17

Hi
 
newtocustoms ,

 
Please see below link:

Claiming preferential rates of duty between the UK and EU    .

Thank you.

You must be signed in to post in this forum.