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Posted Mon, 30 May 2022 11:43:26 GMT by Petar Savov
We are an UK based company and we buy goods from an EU supplier in Italy, we then sell the goods to a Swiss customer. The goods are of Italian preferential origin , however the final invoice is from the UK company to the Swiss customer , meaning that the Italian supplier has no right to put their approve exporter reference number on our invoice which is causing problems on import into Switzerland as the Swiss customer cannot claim preferential treatment under the EU - EFTA agreement without the origin statement and the approved exporter number on the invoice. What options do we have here ?
Posted Wed, 01 Jun 2022 11:46:49 GMT by Customs oldtimer
Although you haven't said specifically I am assuming that the transport of the goods from the Italian supplier is direct to your Swiss customer. If so the Italian supplier would be the exporter out of the EU -If as you say they are approved exporters the statement of origin does not have to go on the invoice it can also go on the delivery note or other commercial document identifying the product. I don't think this is something that HMRC would answer as it relates to EU procedures.
Posted Thu, 09 Jun 2022 17:00:54 GMT by HMRC Admin 10
Please could you contact our written enquiries regarding your query.
Please see details below.
Write to HMRC for help with questions about importing, exporting and customs reliefs.

HM Revenue and Customs - CITEX Written Enquiry Team
Local Compliance S0000
NE98 1ZZ
United Kingdom
Include your VAT registration number and the name and postal address of your business.

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