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Posted Fri, 25 Mar 2022 10:20:59 GMT by George Fisher
Hi, Im sure for small imports from the EU of EU origin to the UK that are less than £1000 in value that a statement of origin is not required to claim EU pref. Please can HMRC confirm and also confirm if what pref doc doc should be declared. Thanks, George.
Posted Wed, 30 Mar 2022 09:59:13 GMT by HMRC Admin 2
Hi,

You can find guidance which states the requirements of claiming preferential rates of duty here:

Claiming preferential rates of duty between the UK and EU

Thank you.
Posted Wed, 30 Mar 2022 14:15:01 GMT by Customs oldtimer
The info on small consignments is not on the link provided above but on https://www.gov.uk/guidance/proving-originating-status-and-claiming-a-reduced-rate-of-customs-duty-for-trade-between-the-uk-and-eu. As this forum does not let me post the link properly the extract is below. Rules for small consignments of goods As long as they are declared to the customs authorities as meeting the origin rules, some goods may be imported without the need for a formal proof of origin (a waiver). For import into the EU, this waiver applies to goods valued under either: 500 euros for products sent in small packages 1,200 euros for products forming part of a traveller’s personal luggage For the EU, this waiver does not apply to commercial imports. For import into the UK, this waiver applies to any goods valued in total under £1,000, if they are imported for commercial or non-commercial purposes. Where the total value of the all the goods is over £1,000, you can only claim preference on those goods for which you can prove the preferential origin. These waivers do not apply if it is established that the import forms a series of importations that are being made separately to avoid the normal requirements. I think you are asking how this needs to be declared so in my opinion the preference would still need to be claimed on the customs entry as mentioned in the link posted by HMRC Admin 2 but the appropriate document code ( from volume 3 of the tariff) for a waiver selected.
Posted Wed, 30 Mar 2022 14:18:41 GMT by GeorgeFisher1
Yes I know thanks - So can you confirm that is correct and also the relative doc code that should be declared ?
Posted Wed, 30 Mar 2022 15:13:13 GMT by GeorgeFisher1
Thanks Customs oldtimer - Ill do some more research on the doc code as I don't expect HMRC can answer that
Posted Wed, 30 Mar 2022 16:15:28 GMT by Customs oldtimer
The only document status code I can see for a waiver is : XB Document not required – quantity below ‘de minimus’. It would be helpful if HMRC went into a bit more detail on exactly how this should be declared as they have done with the other types of claim to preference.
Posted Tue, 05 Apr 2022 09:51:29 GMT by HMRC Admin 17

Hi,
 
Good Afternoon, XB document code does not really apply for this scenario.

I would advise XW - waiver claimed.

More information on below link:

UK Trade Tariff: document status codes for harmonised declarations  .

For import into the UK, this waiver applies to any goods valued in total under £1,000, if they are imported for commercial or non-commercial purposes.

Where the total value of the all the goods is over £1,000, you can only claim preference on those goods for which you can prove the preferential origin.

Please contact the Customs and International trade helpline on 0300 322 9434 for any further guidance. 

Thank you.
Posted Tue, 24 May 2022 12:41:15 GMT by GeorgeFisher2
Hi, I have now done some tests and the answer is doc status code XB, Cannot use XW for EU prefer doc codes such as U110,110,112 etc. Thanks.

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