SDM1

Thank you for the response and the link. I had already looked there but it does not answer my specific question about the date of issue of the REX approval. As you know having a statement of origin with a REX approval number is a specific requirement under the TCA so my question is really about the timining of issue of the supplier's REX approval as otherwise, I am confident that the time limits will be met and that the goods satisfy the rules of origin.

Feedback .

Hello All, I understand that it is possible to reclaim Customs duty paid on imports into the UK where the TCA would apply. The supplier has confirmed that the goods qualify as being of EY origin and is happy to issue replacemet CIs with the appropriate statement of origin. I am wondering if such a claim would be limited to the period for which the EU supplier held a REX approval. For example, a company has been paying duty on imports from the EU since January 2022 but their supplier only obtained the REX approval in June 2023. Is the claim limited to imports post June 2023 or can the REX be used to issue amended invoices back to January 2022? Also, it is possible to use replacement CIs to reclaim the Customs duty in the same way as a replacement or retrospective preferential certificate of origin? Thanks, 

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