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Posted Wed, 11 Sep 2024 12:33:58 GMT by light relief
We import aluminium tubes from Spain - commodity code 7612 1000. (This is the correct code - we have a tariff ruling in place.) Our freight forwarder has advised us that a quota limit has been reached, and these products will be subject to duty for the remainder of the year. The goods have previously been cleared with tariff preference code 300 in data element [4/17] in CDS. The trade tariff site has the quota tariff preference code as 320. Am I correct in understanding that the difference is due to the rules of origin? Our supplier quotes on their invoices "THE EXPORTER OF THE PRODUCTS COVERED BY THIS DOCUMENT DECLARES THAT, EXCEPT WHERE OTHERWISE CLEARLY INDICATED, THESE PRODUCTS ARE OF E.U. (SPAIN) PREFERENTIAL ORIGIN CUSTOMS AUTHORIZATION No. ES... REX CODE: ESREX...." (Identifying info removed.) Which is the correct preference code to use in data element [4/17] in CDS?
Posted Wed, 18 Sep 2024 11:32:40 GMT by HMRC Admin 13 Response
Hi,
For the commodity code 7612100000 imported from Spain, trade tariff UK states below:
Measure type 142
Tariff preference Code 300
Measure type 143 
Preferential tariff quota Code 320
Commodity code 7612100000: Collapsible tubular containers - UK Integrated Online Tariff
If you require further information on live quota balances, contact the HMRC Tariff Quota Management Team by email on tariff.management@hmrc.gov.uk
Thank you

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