Which text for suppliers statement of origin on invoice and Long Term Suppliers declaration

On Page 37 of the Trade and Co-operation Agreement the prescribed text is written that is to be used for suppliers statements of origin on invoices and presumably for LTSDs (as if there is no separate LTSD shown). We are told we must use the prescribed text. Current gov.uk guidance shows 2 statments different to that of the TCA. We are having to re-request to a substantial number of suppliers to make such declarations, which one should we use, the TCA or gov.uk guidance?

Hi BOS BOS It depends on whether you are looking for the wording for the exporter’s statement on origin or the wording of a supplier’s declaration as they are different and have different uses. The wording of suppliers declarations published in Annex 6 of the TCA is for use between EU and UK suppliers where the goods DO NOT meet the origin criteria. These are for use for the purposes of cummulation of origin only. The wording of Statements on origin for exporters is published in Annex 7 . This can be for single shipments or multiple shipments over a period of time. This is used for goods that meet the qualifying conditions of the trade agreement when UK origin goods are exported from the UK to the EU and EU origin goods are exported from the EU to the UK. Suppliers declarations and long term suppliers declarations for goods or materials supplied by UK suppliers to UK exporters are not published in the TCA but domestic UK legislation. These are used as backing evidence of UK preferential origin of materials used in further production or onward sale.

Thank you oldtimer, your input is much appreciated. I should clarify that I was only considering here goods that do meet the rules of origin criteria and hence the statement in Annex 7 to which you rightly refer. However looking at more recent gov.uk guidance in the link below (again only goods meeting the rules of origin ctriteria) the suppliers invoice declaration text and that shown for an LTSD both differ from the TCA Annex 7 text, hence my confusion unfortunately remains! https://www.gov.uk/guidance/using-a-suppliers-declaration-to-support-a-proof-of-origin#types-of-suppliers-declarations

Hi BOS BOS The annex 7 text is not to be used for suppliers declarations but only exporters declarations on origin. It is only the exporters declarations on origin that can be directly used by an importer to claim the preferential duty rates. The same text is used for both individual statements and for statements for the same goods over a period of time . The only difference is a date range is added. This is in guidance: gov.uk/guidance/proving-originating-status-and-claiming-a-reduced-rate-of-customs-duty-for-trade-between-the-uk-and-eu The guidance you are referring to is for suppliers declarations only . Suppliers declarations in context of the TCA are only for back up information and cannot be used to claim preferential origin duty rates. The key wording here ‘ to support a proof of origin’ . The guidance therefore refers to suppliers declarations for non originating goods for cummulation (ie annex 6 text) and the statement for use in the UK is as per the domestic legislation. You will not see this text in the TCA as these suppliers declarations are only for domestic use. A suppliers declaration for originating goods is not for use between a UK and EU company and vice versa. It serves no purpose as the correct proof of origin for originating goods should be the annex 7 statement.

Hi bos bos,
We would advise contacting the Customs and International trade helpline on 0300 322 9434 if you have any other issues with your query.
Thank you. 

Hi Warwick Male,
As it was from an account held in 1 name only, it would normally be seen as that person making the gift. you should however check with the IHT helpline on 0300 123 1072.
Thank you.