Cumulation - what is it?


Cumulation occurs when countries share production and jointly comply with the ROO provisions. This allows for products which are produced entirely in one country or substantially transformed to be considered as originating in that country, even though this deviates from the core concept of origin

Global supply chains are heavily relied upon in the manufacturing process, with component sourcing and processing taking place across many countries. When two or more countries have agreed to follow the same ROO principles within a free trade agreement, if one country's product is further processed in another country that falls under the agreement, then it can be considered as originating from the final production country.

Economic Operator Registration and Identification (EORI) number

EORI Number

If you want to move goods into or out of Great Britain, you will need an Economic Operator Registration and Identification (EORI) number. HMRC uses this number to identify your business and track your exports and imports.

You'll need an EORI number if you want to trade with the UK after Brexit. If you don't have one, don't worry - you can apply for one now, even if you're not planning on using it immediately.

Animal-by products exporting

Exporting or transporting animal by-products, including bones and protein.

If you want to export or move animal by-products (ABPs) such as bones and protein, there are some steps you need to follow. In most cases, you will need an Export Health Certificate (EHC) or Model Declaration Form. However, there are some types of ABP that cannot be exported and situations where a certificate is not required.

The certifier invoices the government for these costs; therefore, companies do not have to pay for certification out of pocket as part of the Movement Assistance Scheme.


Special rules for exporting rough diamonds

Rough diamonds export

You need a certificate to export rough diamonds. If you try to import or export them outside of the Kimberley Process (KP) Certification Scheme, law enforcement could seize your merchandise. The KP regulates global trade in Rough Diamonds.

If you plan on international transport of your rough diamonds, you will need to obtain a KP certificate. Exchanges of rough diamonds after January 1st, 2021 - the UK's Independence Day - have new rules for those within Great Britain and the European Union. If you find yourself transporting rough diamonds between these two areas, know that you will need a UK KP certificate in hand before exporting them into an EU country. You can apply for this document by contacting the Government Diamond Office via their website (linked below).

Determining the origin of goods

How do you determine the origin of goods?

The first thing you need to do is figure out what good is being traded. The World Customs Organization has a comprehensive list that classifies every product based on tariff headings. Each product has its own code, which falls into different categories.

After the good is classified, we need to find its "economic nationality" instead of just the country it originate from. This means figuring out how much value the product has and where most of work in making it was done (as described below under "sufficient value-added").

Statement Of Origin

Submission of a preference application using a statement of origin.

Statement of origin.

An importer may use the “statement of origin” prepared by an exporter to claim preferences. An exporter is obliged by the law to publish “statement of origin” on an invoice or other document, including commercial document which describes originating product in sufficient detail to enable it to be identified. The statement or document may be submitted in electronic form.


Rules Of Origin

What are rules of origin?

Simply put, rules of origin are criteria used to determine the country of origin of a good. This is crucial for trade purposes because it can determine whether duties should be paid on a good when it is imported into another country.

Under the UK-EU trade agreement, rules of origin will be used to determine whether goods imported into the UK from the EU qualify for preferential treatment. This means they may be exempt from paying customs duties or may qualify for reduced tariffs.

To claim preferential treatment, companies will have to prove that their goods meet the relevant rules of origin. In most cases, this will require a certificate of origin from the exporting country.


Customs Handling of Import and Export Freight (CHIEF)

The Customs Handling of Import and Export Freight (CHIEF) System will be closed.

HMRC will close the Customs Handling of Import and Export Freight (CHIEF) system.

The Customs Declaration Service (CDS) will be the standardised customs platform.

Customs Declaration Service

HMRC warns - Switch to the new Customs Declaration System now or risk "significant delays" on imports.

HMRC sent correspondence to many companies informing them of the new British Customs Declaration Service (CDS) system. If you do not act quickly, your customs broker may not be able to file declarations, which will result in delays in receiving the goods for your company.

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