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Posted Wed, 21 Sep 2022 13:36:27 GMT by newtocustoms
Hello, is it possible to use duty preference for goods originating from Macedonia, but the exporter is a Belgium company? The goods are produced by a registered exporter in Macedonia, but the final invoice to UK is from a Belgium company (they own the Macedonian factory). Can the invoice from Macedonia to Belgium be used as proof of preferential origin when importing in UK? Any help is greatly appreciated.
Posted Thu, 22 Sep 2022 15:55:56 GMT by HMRC Admin 2

Please contact the imports and exports team for advice.

Imports and exports: general enquiries

Thank you.
Posted Thu, 06 Oct 2022 14:27:43 GMT by Customs oldtimer
Hi newtocustoms I hope you received a satisfactory response from HMRC general enquiries. When looking at whether preferential trade agreements apply you need to consider a couple of points. 1. The specific details of the agreement with the origin country and the UK 2. Whether the goods meet the specific origin criteria set down in that agreement. 3. What specific proof of origin is required. 4. Whether there are any other restrictions. The UK does have an agreement with Macedonia. The required proof of origin is an EUR1. There is also a requirement to transport the goods directly from Macedonia to the UK. In your example an invoice statement would not suffice to obtain preferential duty rates in the UK. The goods would need to be consigned directly from Macedonia to the UK and you would need an EUR 1 from the factory or seller in Macedonia. The country of invoicing is not necessarily a factor when considering whether goods are entitled to preferential rates of duty on import into the UK.
Posted Fri, 07 Oct 2022 12:05:32 GMT by newtocustoms
Thank you Customs oldtimer, I still haven`t received an answer from HMRC, but reading the agreement between UK and Macedonia indeed only EUR1 is mentioned as proof of origin. In our case the exporter in Macedonia is registered and has customs authorization number, but I suppose this won`t be enough.
Posted Fri, 07 Oct 2022 14:37:14 GMT by Customs oldtimer
Hi newtocustoms My answer requires modification in that the agreement also allows for an invoice declaration made out by the exporter. If the goods are over a value of €6000 (£equivalent) and the exporter in Macedonia is an authorised exporter then they should be entitled to make out an invoice declaration on origin. No authorisation is required for goods below €6000.The declaration can also be made out on another commercial document such as a packing list. This is useful where the invoice is issued other than the country of export. This would not however be applicable if the goods were imported into Belgium prior to export to the UK as this would be contrary to the direct export rule.

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