Rules of origin when exporting

Rules of origin when exporting

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Pistom

Original Poster:

5,577 posts

166 months

Wednesday 15th November 2023
quotequote all
When we receive goods from say Germany, we recieve them with a statement on the invoice that the goods are of "German preferential origin".

If we then export those goods unchanged to say Spain, I realise there would be import duty to pay on those goods but do we declare them still as of German preferential origin or should it be of German non-preferential origin?

phil-sti

2,814 posts

186 months

Wednesday 15th November 2023
quotequote all
Pistom said:
When we receive goods from say Germany, we recieve them with a statement on the invoice that the goods are of "German preferential origin".

If we then export those goods unchanged to say Spain, I realise there would be import duty to pay on those goods but do we declare them still as of German preferential origin or should it be of German non-preferential origin?
German to UK then to Spain? they would have None EU origin. can you not just get them moved from germany to spain?

Pistom

Original Poster:

5,577 posts

166 months

Wednesday 15th November 2023
quotequote all
phil-sti said:
German to UK then to Spain? they would have None EU origin. can you not just get them moved from germany to spain?
Thank you.

Sadly, they do need to come into the UK but the amount of processing is minimal. Doesn't that mean they retain their German origin and it's just duty that has to be paid on importing to Spain?

I'm not clear on what we should be stating on our shipping documents regarding preferential origin?

phil-sti

2,814 posts

186 months

Wednesday 15th November 2023
quotequote all
Pistom said:
phil-sti said:
German to UK then to Spain? they would have None EU origin. can you not just get them moved from germany to spain?
Thank you.

Sadly, they do need to come into the UK but the amount of processing is minimal. Doesn't that mean they retain their German origin and it's just duty that has to be paid on importing to Spain?

I'm not clear on what we should be stating on our shipping documents regarding preferential origin?
This might help, its an absolute minefield at the moment and it really depends on the goods you are moving.

https://www.revenue.ie/en/customs/businesses/origi...

Pistom

Original Poster:

5,577 posts

166 months

Wednesday 15th November 2023
quotequote all
Thanks - yes. that does help.

It looks like when the goods leave the UK, they're still of German origin but are no longer preferential, hence duty being payable on arrival in Spain.

So out statement needs to be "goods are of German non preferential origin" as the duty preference was lost once passing through the UK.