UK Certificate of Origin
If you’re importing or exporting goods with a country that has a trade agreement with the UK, the goods are likely to have a reduced or nil rate of duty based on their origin.You’ll need to:
prove to HMRC that you can claim preference for the goods you are importing
give the person receiving your goods evidence of the origin if they are not using importer’s knowledge, so they can claim preference for them.
Obtaining a Certificate of Origin
The Certificate of Origin is issued by the local Chambers of Commerce or office of the Institute of Chartered Shipbrokers. You will need to contact either of these to attain the certificate.
Applying for a UK Certificate of Origin via London Chamber of Commerce & Industry (LCCI)
To apply for a Certificate of Origin and other commercial documents you are required to complete a Formal Undertaking, which must be renewed annually. Once this has been emailed to LCCI, you will be set up with an online certification system account.
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Origin declaration
You can make an origin declaration (also known as an ‘invoice declaration’ or ‘statement on origin’) on a commercial document that has enough detail in it to identify the origin of the goods. The document could be:
an invoice
a packing list
a delivery note
If your commercial document does not have enough space to include all the information, you can include it on a separate letter-headed continuation paper
Importer’s knowledge
In some agreements, an importer can claim preference using knowledge they have about the origin of the goods they are importing. This is known as ‘importer’s knowledge’. This can be used instead of an origin declaration.
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