Guides / Statement on origin (TCA) · Updated 30 September 2026

Statement on origin: claiming zero duty under the UK–EU TCA

Zero duty between the UK and the EU depends on preferential origin, not on where goods were shipped from. This guide explains the rules, the statement on origin, REX numbers for EU exporters and the records you must keep.

Zero duty is not automatic

The UK–EU Trade and Cooperation Agreement (TCA) allows goods to move between the UK and the EU without customs duty, but only when they qualify as originating under the agreement's preferential rules of origin. Goods that do not qualify pay the standard "Most Favoured Nation" rate shown in the tariff, which for some products is a significant cost. A customs declaration is still needed either way: zero duty removes the duty, not the paperwork. If you are unsure how the import entry itself works, see our guide to the CDS import declaration.

Origin is not the same as "made in" or "shipped from"

HMRC guidance is clear that origin means where goods were grown, produced or manufactured, not where they were bought or shipped from. A pallet sent from a warehouse in Poland is not EU-originating just because it left Poland. Goods generally qualify in one of two ways:

Wholly obtained – produced entirely in the UK or EU without materials from anywhere else, such as minerals extracted there or live animals born and raised there.
Sufficiently processed – made using materials from other countries, but worked on enough to meet the product-specific rule for that commodity code. Simple operations are not enough.

The product-specific rules for the TCA sit in Annex 3 of the agreement, organised by Harmonised System code, so you need the correct commodity code before you can check anything. General concepts such as tolerance (a limited amount of non-originating material) and cumulation (counting UK or EU materials and processing as originating on the other side) can help a product qualify. The goods must also arrive unaltered: HMRC's guidance says they may only pass through non-agreement countries under customs supervision.

A "Made in Germany" label or a certificate of non-preferential origin does not prove preferential origin under the TCA. Only the proofs described below support a claim to the zero rate.

The two proofs of origin the TCA accepts

Under the TCA the importer can claim preferential treatment using one of two proofs:

a statement on origin made out by the exporter, or
the importer's knowledge that the product is originating.

This is why the EUR.1 movement certificate plays no part in UK–EU trade. EUR.1 certificates are still used under some other preferential agreements, but the TCA is based on self-certification by the trader, so neither the UK nor the EU guidance on the TCA lists EUR.1 as a proof of origin. If a customer or supplier asks you for a EUR.1 for a UK–EU consignment, the answer is normally a statement on origin instead.

Statement on origin: wording

The statement is prescribed text set out in Annex 7 of the TCA. The core wording given on GOV.UK is:

"The exporter of the products covered by this document (Exporter Reference No ...) declares that, except where otherwise clearly indicated, these products are of ... preferential origin."

The exporter fills in the reference number and the origin (the UK or the EU, as appropriate). The statement may be made in English or any of the other official languages of the EU. Do not improvise: adding extra origins or changing the wording can make the statement unreliable at a check.

Where it goes

The exporter adds the statement to the invoice or any other document that describes the originating product, for example a packing list or delivery note. The document must describe the goods in enough detail to identify them. If one invoice mixes originating and non-originating lines, the originating goods must be clearly identified so the importer only claims preference on those lines.

The exporter reference number and REX

Exporter based in	Reference number in the statement
UK	The exporter's EORI number
EU	The exporter's Registered Exporter (REX) number – required where the consignment's total value is more than 6,000 euros

REX is the EU's self-certification register. EU exporters apply to their national customs authority (in the EU, through the REX Trader Portal) and receive a registration number once approved. The European Commission lists the EU–UK TCA among the arrangements REX covers. A UK importer receiving a high-value EU consignment should check that the statement carries a REX number; one without it for a consignment above the threshold is a weak basis for a zero-rate claim.

One statement, many shipments

A statement on origin can cover multiple shipments of identical products supplied to the same customer under the same contract over a 12-month period. This suits regular supply relationships and saves repeating the statement on every invoice.

Importer's knowledge

Instead of a statement, the importer can claim on the basis of its own knowledge that the goods are originating. That knowledge must rest on real evidence: supporting documents or records from the exporter or manufacturer showing the product meets the rules, such as bills of materials and production records. It is typically used by groups importing from their own factories, where the importer has direct access to production data. Because there is no statement, the exporter does not need to be identified for this route, but the importer carries the full burden of proving origin if checked.

Supplier declarations, including long-term ones

An exporter can only make out a statement on origin if it knows its product qualifies, and that often depends on where its own inputs came from. Supplier declarations are how suppliers pass that information up the chain. Under the TCA, HMRC's guidance says a UK supplier must issue a declaration, using the wording in Annex 6 of the agreement, where the goods are not UK-originating, have been processed in the UK and will be used by an EU customer to make another product that meets the rules (bilateral cumulation).

A long-term supplier declaration covers several consignments over a period. According to GOV.UK, that period may start no more than 12 months before or 6 months after the date of issue, and may end no more than 24 months after the start date. The exporter must hold any necessary supplier declaration at the time it issues the proof of origin, not obtain it afterwards.

Record keeping and later claims

Importers must keep the statement on origin, or the evidence behind importer's knowledge, for 4 years from the date of importation.
Exporters must keep a copy of the statement, and the records showing the goods qualify, for 4 years from the date it was made out.
If preference was not claimed at import, a claim can still be made after importation, provided it is within 3 years of the importation date.
Keep supplier declarations, production records and costings together so a verification request can be answered quickly.

Customs authorities on either side can verify claims after the event. If the origin cannot be supported, the duty becomes payable. Under direct representation that liability stays with the importer, even where an agent filed the entry.

Practical checklist before you claim zero duty

Confirm the commodity code and read the Annex 3 product-specific rule.
Ask the supplier whether the goods are preferentially originating, not merely "made in" the UK or EU.
Check the statement wording, the reference number (EORI or REX) and that the goods are identified on the document.
For EU consignments above 6,000 euros, check for a REX number.
File and keep everything for at least 4 years.

If you export from the EU and want a worked explanation of the invoice declaration from the exporter's side, Easy Clearance has a guide on using REX numbers on EU origin statements.

Related guides

Need help with origin on a UK–EU shipment?

Easy Clearance is a UK–EU customs clearance agency handling import and export declarations, T1/T2 transit and UK–Poland removals. Its article explains the REX system and the origin statement from the EU exporter's side.

Read the REX and origin statement guide

Sources

General information, not legal, tax or customs advice. Rules change; confirm current requirements on gov.uk or with a registered agent before you ship.