Ireland: Exporters must complete a Statement on Origin to claim the tariff-free preference under the EU-UK trade deal. This requires an Exporter Reference Number – with different rules for EU and GB exporters. GB exporters can use their GB EORI numbers regardless of consignment value. EU exporters can use their EORI number if the value of the consignment is below €6,000 but, if it is above this amount, they will need to be registered in the Registered Exported System (REX).
The Irish Revenue have provided guidance on the origin of goods.
Northern Ireland: Goods entering Northern Ireland from GB will require either a certificate of origin or a statement of origin included on a commercial invoice. Alternatively, businesses may wish to use Importer’s Knowledge to illustrate the origin.
Rest of the UK: GOV.UK has this helpful guidance on proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU.
Read our comprehensive guide to trade routes and customs paperwork article with lots more information, important actions businesses need to take and links to further support.