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Posted Tue, 19 Dec 2023 12:16:01 GMT by LeneMarie
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. is REX still required on the invoice for the beds to go through custom?
Posted Tue, 19 Dec 2023 13:57:39 GMT by Customs oldtimer
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%.
Posted Thu, 04 Jan 2024 16:45:20 GMT by HMRC Admin 20
Hi LeneMarie,
To ensure the commodity code is correct, customer can use classification service using below link.
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.
Thank you.

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