REX required for import above €6000?

I'm looking to import 2 beds from Denmark to the UK, but unsure if REX nr is required for this. The beds origin is Norway, but sold via company in Denmark. The Danish company is export registred, but currently doesn't have a REX nr. The 2 beds are in total around €7000, and thereby exceeding the €6000-value threshold that normally require REX. The beds are continental beds consisting of a divan wooden base, a mid-mattres, top-mattres and wooden headboard with fabric around. And to my best judgement this falls under the tariff-code 94 03 5000 "Wooden furniture of a kind used in the bedroom" to which 20% VAT and 0% duty must be applied at import. As there is 0% third country duty cf. https://www.trade-tariff.service.gov.uk/headings/9403 is REX still required on the invoice for the beds to go through custom?

Hi LeneMarie The statement of preferential origin is optional and only used when the importer wishes to claim reduced import duties under the UK - EU trade agreement. If a statement on origin is used A Rex number of the exporter must be shown where the goods are more than €6000. The exporter must also hold proof that the goods qualify for preferential treatment. It can only be used when importing into the UK where the goods are manufactured in the EU and meet the specific qualifying origin conditions for that item. Preferential origin cannot be claimed for goods shipped from the EU but not EU preferential origin. If the goods are manufactured in Norway, which is not in the EU, then a Danish exporter cannot issue a statement of EU preferential origin. A statement of preferential origin is optional in any case even if the goods qualify and certainly not needed if the UK import duty is already 0%.

Hi LeneMarie,
To ensure the commodity code is correct, customer can use classification service using below link.
https://www.gov.uk/guidance/ask-hmrc-for-advice-on-classifying-your-goods
Trade tariff provides the commodity specific information on the proof of origin that is required for a commodity to claim preference.
In case of below example please select Rules of Origin tab for more information.
Importing into the UK
Importers can also refer to below link for further guidance.
https://www.gov.uk/guidance/proving-originating-status-and-claiming-a-reduced-rate-of-customs-duty-for-trade-between-the-uk-and-eu
Thank you.

We are an UK importer and our supplier is based in Sweden, they were asked to apply for Rex Number but they stricly refuse to apply for Rex Number for any reason I´m not able to understand. Import value is fully above € 6000 so my concerns is being fined or get any penalty by HRMC authorities if we import without Rex Number. Is any way to sort out this matter? Thanks in advance.

It is not a requirement for a REX number to be provided as a matter of routine when importing from the EU. It must only be provided if the goods qualify and a claim to reduced import duty is being claimed under the UK - EU trade agreement. Without a Rex number and statement on preferential origin the standard all country duty rate will apply. Perhaps your supplier will not provide a REX number or statement because the goods simply don’t qualify or the goods are duty free anyway . It is their choice if they dont want to apply for a REX number and provide a statement on preferential origin. You will only encounter any post import issues if you have claimed a reduced duty and you don’t have the correct proof of origin. If this has been claimed in error you can provide a voluntary disclosure and pay any duties due. It is best to do this in advance as you will not be able to make a voluntary disclosure if HMRC open an enquiry. https://www.gov.uk/guidance/apply-for-a-voluntary-clearance-amendment-underpayment

Hi ,
 

REX numbers are provided by exporters which allows them to issue statements of origin when the value of the consignment is over a certain amount. Statement of origins are used to claim preference which is agreed between the countries through a trade agreements. Failing to provide REX could result as trader not been able to claim preference and pay full customs duties as per trade tariff. Unfortunately, we are unable to comment on the decisions your supplier made about not applying for REX as that is their business decision. You can find out more about the REX system on the European Commission website . Thank you .

I have been doing customs clearance for + 20years and if a supplier refuses to even try and obtain a REX number then i can guarantee the goods they are selling are not 100% EU origin. It takes days to have a REX number returned as long as the supplier has the documents to prove their goods made in the EU. If a supplier cant provide them then you need to ask the question why? Any one i can help let me know Rich

We are a GB business which buys UK origin products from other GB businesses. We also own a business in NI and want to move some of those products from our GB business to our NI business. Our GB suppliers give REX statements on their commercial invoices, which are typically valued over £10k. How do we use our supplier's REX statement on our own GB commercial invoices, so that our NI business doesn't suffer customs duty? Please and thank you!

Hi Andrew Reed The UK does not use the REX scheme . REX numbers are only issued to EU businesses to use in statements on origin when exporting to GB. The statement on origin should only be issued by an exporter and not used for domestic GB transactions. Instead you need to get suppliers declarations from your UK suppliers.Details in the below guidelines. https://www.gov.uk/guidance/using-a-suppliers-declaration-to-support-a-proof-of-origin These declarations then provide evidence you keep in your records for you to issue your own statement on origin referencing your own EORI.

Hi,
Please check below guidance on how to bring your goods into Northern Ireland from Great Britain without paying duty:
How to bring your goods into Northern Ireland from Great Britain without paying duty
To find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment is covered in below link:
Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU
If you plan to move goods between Northern Ireland and Great Britain, or bring goods into Northern Ireland from outside the UK, you can sign up for the free Trader Support Service.
Thank you.