Agreement 1 Provisional application of 1 January 2021

The European Union (EU) and the United Kingdom of Great Britain and Northern Ireland
The free trade agreement between the two countries offers a good chance of trade
to maintain uninterrupted relations. On preferential trade in goods
The main details of the agreement are as follows.

1. Abolition of customs duties on goods of preferential origin

Although the free movement of goods between the EU and the UK on 31 December 2020
terminated, after 1 January 2021, for goods of preferential origin
uniformly, it provides for 0% customs duties for all commodities, i.e. a single
duty free.

The condition for this is that

• the preferential origin of the goods moving between the parties is proved, and
• preferential treatment on importation should be claimed to the customs authorities
on the goods declaration.

2. Applying for preferential treatment in the EU

Preferential treatment may be applied for on importation on the customs declaration or on
even after importation .

At the time of import

Preferential treatment on the customs declaration by providing the following information
can be applied for:
• Country of origin: GB (box 34 – data element number: 5/16); and
• preference code: 3 00 (box 36 – data element number: 4/17); and
• between annexes (box 44 – data item number: 2/3) to prove the originating status
Declaration 2 or application 3 code 4 .

After importation

Preferential treatment is refunded within 3 years from the date of import
or by submitting a request for remission without further ado.
1 The Agreement will be published in the Official Journal of the European Union.
2 The preferential originating status of goods may only be declared by the exporter (designation of origin
statement). A model for the declaration is annexed to the Agreement. The declaration can be issued in a single
consignments or several consignments of the same goods sent at specified intervals.
3 Preferential treatment can be claimed with the knowledge of the importer, ie the possession of the importer
also on the basis of information that clearly supports the preferential originating status of the goods.
4 Codes to be indicated in the annexes: U116 (declaration of origin), U117 (to the knowledge of the importer) and
U118 (declaration of origin for several consignments of identical goods).

3. Proof of preferential originating status to the United Kingdom

EU exporters can certify their goods for export with a declaration of origin
preferential origin status. 5
A model for the declaration is annexed to the Agreement
included. The declaration does not need to be signed.
If the value of the consignment does not exceed EUR 6 000, the indication of origin
declaration may be made by any exporter. Above that threshold, the Union exporter
you must have a registered exporter identification number , which you must indicate on the
statement.
Information on the registered exporter scheme, including the registered exporter’s
information on obtaining an identification number are also available on the following website:
For more details, more important information from the National Tax and Customs Administration of the Agreement
will be published on its website after its publication.

National Tax and Customs

5 Where, in support of preferential originating status, the exporter has a supplier’s declaration
but the supplier has not yet been able to make it available at the same time as the Agreement
Under the legislation to be promulgated, the exporter will receive a 1-year moratorium during which period its suppliers
may, in the absence of a declaration, issue a declaration of origin.
NAV

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