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Posted Tue, 09 Jul 2024 15:06:28 GMT by Razzle Dazzle
If an EU REX registered company imported goods into the EU at preferential rates from Morocco under the EU-Morocco Trade Agreement - can they then export those goods to a UK entity and include a REX declaration stating the country of origin. Would the goods then enter the UK at preferential rates under the UK-Morocco Trade Agreement?
Posted Wed, 10 Jul 2024 11:18:50 GMT by Customs oldtimer
Put simply no the goods cannot benefit from the UK - Morocco trade agreement. There are several reasons for this. 1. The UK and EU agreements with Morocco are entirely separate 2. The goods entered the EU under the terms of the EU - Morocco agreement and presumably customs cleared meaning preferential duty rates have already been claimed.. 3. The Origin statement using an EU REX number is only for use for goods of EU preferential origin . There is no option for a reseller to reissue a proof of preferential origin under a different agreement. 4. The statement or proof of preferential origin ( under the correct agreement) must be made out by the exporter in the origin country. 5. The proof of origin required under the UK - Morocco agreement is an EUR 1 or a statement on origin issued by an authorised exporter ( not REX) in Morocco. Ie they must be specifically authorised by Moroccan Customs to use a statement rather than an EUR1. 5.Goods need to travel directly from Morocco to UK to benefit from preferential UK duty rates. They can only transit the EU as a normal transport route. There may be some scope if the goods have been held under customs control in the EU however the above points still apply.
Posted Wed, 17 Jul 2024 09:54:01 GMT by HMRC Admin 20 Response
Hi,
Preference can only be claimed on imports in UK where a trade agreement exist between the two countries and goods meet rules of origin.
Guidance for preferential rates of duty and rules of origin is available on below link:
Guidance for preferential rates of duty and rules of origin
Thank you.
 
Posted Tue, 17 Sep 2024 14:49:28 GMT by Christa Hemsley
Hi, i have a question about REX statements and origin statements. If the goods are valued at less than EURO 6000, is a statement of origin needed at all or is country of origin mentioned on invoice etc enough to claim preference? or Can the REX exporter just add their rex number for this to be checked on EURLEX as valid or is the statement needed? thanks
Posted Tue, 24 Sep 2024 13:09:05 GMT by Customs oldtimer
Hi If the value of goods are below €6000 a statement on origin is still needed. An exporter does not however need to be REX registered to make out the statement for the shipment. The goods do still need to meet the qualifying origin rule in the agreement. A country of origin mentioned on the invoice is not sufficient to claim preferential duty rates. There is however a waiver if the import shipment into the UK is below £1000. For import into the UK, this waiver applies to any goods valued in total under £1,000, if they are imported for commercial or non-commercial purposes. Where the total value of the all the goods is over £1,000, you can only claim preference on those goods for which you can prove the preferential origin. If the exporter is already REX registered they can insert their REX number into the statement whatever the value of the shipment.
Posted Tue, 24 Sep 2024 13:13:03 GMT by Customs oldtimer
Also remember that a REX number is an EU scheme and the registration number is given given to an EU exporter by their local customs authority. The requirement to show a REX number on a statement of origin only applies on import into the UK in the context of the EU UK trade agreement.
Posted Thu, 26 Sep 2024 11:53:34 GMT by HMRC Admin 20 Response
Hi Christa,
Please check below guidance and refer to exporter’s requirements section.
It states The exporter .exports or produces the originating product, and makes out a statement on origin
Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU
Thank you.
Posted Thu, 26 Sep 2024 12:24:10 GMT by travisscott
No, goods imported into the EU under the EU-Morocco agreement cannot benefit from preferential rates under the UK-Morocco Trade Agreement when exported to the UK. Each agreement is separate, and proper proof of origin must be established directly from Morocco for UK preferential treatment.

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