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Posted Mon, 18 Mar 2024 12:12:04 GMT by LL
DCTS Beneficiary country goods that are stored and sold from a customs warehouse in the EU....... How can DCTS preference be claimed in the UK on import into the UK if the invoice is made out by the EU seller/exporter but the goods are not in free circulation in the EU. Can the DCTS country statement of origin be reapplied to the EU sellers invoice. I have read all the DCTS/ORIGIN guidance but cannot find an answer.
Posted Mon, 18 Mar 2024 14:58:21 GMT by Customs oldtimer
It theoretically possible but extremely difficult in practice. Firstly the DCTS statement of preferential origin cannot be reapplied by the EU seller. The agreement only allows for the statement on origin to be made out as below: Conditions for making out a proof of origin ‘A proof of origin must be made out by the exporter operating in a beneficiary country’ This is in the agreement and Notices that have force of law relating to the DCTS. The legislation says “Goods may be stored, and consignments split up by or on behalf of the exporter, in a transit country or territory provided the goods are at all times under customs supervision in the transit country or territory.” Therefore it is only the original exporter from the beneficiary country who can make out a replacement proof of origin under DCTS.
Posted Wed, 27 Mar 2024 10:53:07 GMT by HMRC Admin 19
Hi,

Please contact our imports and exports team for advice.

Imports and exports: general enquiries

Thank you
Posted Wed, 27 Mar 2024 17:02:52 GMT by LL
Thanks Customs oldtimer. ‘A proof of origin must be made out by the exporter operating in a beneficiary country’ - I AGREE. Where can this statement made by the exporter be used? Can it be used on an EU sellers documents when they are selling the goods from EU warehouse to UK customer? Preference has not been claimed in the EU. Does this mean that only direct shipments are possible between DCTS and UK for preference to be applicable?
Posted Thu, 28 Mar 2024 10:02:26 GMT by Customs oldtimer
Hi No the statement from the original seller cannot be used on the EU sellers documents as they are not the exporter in the beneficiary country. The DCTS does allow for indirect transport provided the non manipulation rules are complied with. There is no provision for making out of replacement certification by a reseller as would be the case for documents made out by an EU supplier.

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