Be the first to know with VAT IT Reclaim

Published:February 11, 2021

Exporting from the EU to the UK

How to secure preferential treatment

Exporting from the EU to the UK

The European Commission has issued updated guidance on securing tariff-free trade under the Brexit trade deal.

As previously discussed, the EU-UK Trade and Cooperation Agreement provides for zero tariffs on the trade of goods between the EU and UK as long as those goods comply with the specified rules of origin.

The EC has provided European companies with a brief checklist for EU companies moving goods between the UK and EU. Here are some of the main takeaways. 


Exporting from the EU to the UK

EU companies exporting to the UK will need to assemble sufficient information about the product to demonstrate the products meet RoO requirements. They must then draw up a statement of origin identifying the product.  

Keep a copy of the RoO declaration for at least four years. This may be required should authorities request future verification. 

If the UK-based importer is claiming preferential treatment based on your claim of origin, you must provide the importer with the relevant statement of origin.  

Businesses shipping consignments valued over €6 000 must be registered with the EU Registered Exporters System and obtain a valid REX number. 

Contact an expert advisory service if you have any doubt about how to collect or specify the requisite information, or you need technical assistance regarding rules of origin requirements.


EU companies importing from the UK

If you are importing from the UK, and you are satisfied that the product is subject to import duties, you have two options for proving origin.

You can obtain a statement of origin from the UK exporter. In such cases, the statement of origin must include a GB EORI number

Alternatively, you can claim the preferential treatment based on your own assertion of origin. If you choose to claim preferential treatment based on your own knowledge that the goods comply with RoO requirements, ensure you have the necessary documents to support that claim.

Companies are advised to keep a copy of the statement of origin declaration for at least three years. 


Import admin essentials

Much of the discussion about Brexit bureaucracy has centred on border delays and customs confusion. At the same time, businesses that trade between the UK and EU should not neglect the importance of effective record keeping. 

Even if everything is in order at the time of export, companies could be subject to penalties if they do not provide the relevant documentation upon the request of tax authorities. Businesses should therefore prioritise effective recording-keeping and storage processes


A one-stop Brexit solution

re:TRADE powered by VAT IT tackles all logistics, customs, VAT compliance processes, and refund mechanisms involved in moving goods between the UK and EU. Optimise your VAT and customs compliance and avoid disruption to your supply chain solution especially tailored for your business. 

Subscribe to our monthly VAT newsletter

Latest news and updates

What to do if you can’t access UK import VAT statements

Some importers that use postponed VAT accounting may be affected. HMRC confirms there will be no penalties for companies that take reasonable care

read more

How to pay less import duty & VAT when re-importing into the UK

We recently considered a number of special import procedures that enable traders to reduce the cost of import duties and VAT when importing into

read more

Reclaiming VAT from the UK

Brexit directly affects the procedure for German firms claiming back VAT from the UK. Now that the UK has left the EU, German companies that ship

read more