If your goods qualify, preferential origin is the difference between paying UK customs duty and paying none. For German and Austrian businesses importing EU-made goods, it is often the single biggest lever on the duty bill, but it only works if the origin rules are met and you can prove it. It can easily catch businesses unaware.
In short: if your goods originate in the EU under the UK-EU Trade and Cooperation Agreement and you can prove it, you can usually import them into the UK at 0% customs duty. The catch is the rules of origin: being made or shipped from the EU is not automatically the same as “originating” there, and holding the right proof of origin (a statement on origin from the exporter, or “importer’s knowledge”). We help you work out whether preference applies and make sure it is claimed.
Trade agreements let goods that originate in one party be imported by the other at a reduced or zero duty rate. Under the UK-EU agreement, qualifying EU-origin goods can come into the UK at 0% duty.
“Originating” is a technical test, not a matter of where the lorry set off from. Goods made from materials sourced around the world may or may not qualify, depending on the product-specific rules of origin. So the first question is always: do these goods actually originate in the EU under the rules?
If the goods qualify, you claim preference on the import declaration, but only if you hold valid proof. There are two routes:
You need to keep that evidence, because HMRC can ask you to support the claim after the event.
We manage the initial review and the requirements: does preference look available, is it being claimed, and is the proof in order? For simple preference, we liaise with your customs agent to make sure the declarations are completed correctly. For the more complex origin questions (detailed product-specific rules, cumulation, borderline manufacturing), we will scope that separately, rather than give you a quick answer that will not hold up.
Author: Michelle Lawrence (customs).
Reading time: about 3 minutes.
Not automatically. Preference depends on the goods originating in the EU under the rules of origin, not simply on where they are shipped from.
Either a statement on origin from your EU supplier, or sufficient evidence to claim under "importer's knowledge". We will tell you which fits your supply chain.
If preference was available and not claimed, there may be duty to recover. See correcting past errors.
Tell us what you import and where it is made, and we will tell you whether preference can bring your duty down. Contact our customs team.
Associate Director
VAT
Director
Head of Indirect Tax & HR
