Importing Nightwear from Portugal to UK

Hi, My company is importing a shipment of €7,000 of Nightwear (Commodity Code: 6208210000) from a Portuguese factory to London. The garments were made in Portugal - thus cover the requirements for Portuguese preferential origin. The shipment is being shipped via UPS from the factory to my business in London. I understand that with the REX number and a statement on origin my company will be exempt from Duty when the goods pass through UK customs. Is this correct? What other import tax would I expect to pay? The factory's process to acquire a REX number is taking a long time (~ 6 months already). An alternative they have suggested is shipping in two €3,500 shipments thus being below the REX number requirement. Will this mean my company will be exempt from Duty on both shipments? (Providing the factory provide a statement on origin). On a side note do you have any guidance / experience of how long a REX number takes to receive? Thank you in advance for all your help.

Hi Firstly double check the goods do qualify. Making up of the garment itself is not sufficient to obtain EU preferential origin. There are different rules for garments made from printed fabric or plain fabric . You can find all the details in the UK tariff schedule along with any other import requirements. Import VAT is due at import or if you are VAT registered you can use postponed vat accounting. You will need to tell or notify UPS how you want to account for VAT. There is a requirement to show a REX number if the shipment / consignment is above €6000 . The legislation says nothing more on multiple consignments. Six months does seem a long time to receive a REX number. This is a registration not an approval so the EU requirements say it should be issued without delay . There isn’t any specified time limits although the UK aim to issue within 30 days (NI businesses only). The application can be made directly to your suppliers local customs authority or through the EU registration portal so they should chase up with whoever they submitted the application.

Hi, thank you for the above. The fabric has origin of Spain and all other components origin of Portugal along with being cut and sewn in Portugal. I have previously been told this makes the final garments have Portuguese preferential origin. Is this correct? I have looked at the UK tariff schedule and I can't find a commodity code for cotton pyjamas/nightdresses that specifies print or plain? Only the commodity code posted in my first message. Could you point me in the right direction if my commodity code is wrong? Are you able to share a clear example of a statement of Origin that needs to be added to an invoice or commercial document by my factory? Any key wording that customs require to ensure there is no hold up? Thank you!

Hi When mentioning printed or plain fabric was referring to the origin rules not the commodity code. You will find the details in the uk tariff schedule but you need to click on the commodity code and then look at the ‘origin’ tab. You will also find the links to the origin statement and additional guidance there.

Hi
Please see below guidance to find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU
They will usually be identified on the statement on origin by their exporter reference number. If an exporter’s reference number has not been assigned, the exporter may show their full address under ‘place and date’.
In the EU, the exporter’s reference number will be the exporter’s registered exporter (REX) number. These are needed if the exporter exports consignments with a total value of more than 6,000 euros.
In the UK, the exporter’s reference number will be the EORI number. If you do not have one, you can apply for an EORI number.
The statement on origin must be made out by the exporter. It does not need to give any details of the person issuing the document used for completing the statement. To avoid confusion, it is recommended that the exporter makes out the statement on origin on a document they have issued.