How do I claim preferential rates of duty using rules of origin?

Preference can be claimed when the importer makes a claim to the customs authority receiving the goods for goods that originate in the partner country and meet the conditions of the Trade and Cooperation Agreement (TCA). 

Within the TCA, a claim can be made if the importer has one of the following proofs of origin:

  • A statement on origin that the product is originating, made out by the exporter
  • Importer’s knowledge that the product is originating from the claimed country of export.

Businesses can claim preference for different goods on the same document. The goods must be clearly marked that are originating and non-originating. There is no fixed method for doing this - the only requirement is that those goods are clearly indicated on the relevant documentation.

Read our comprehensive guide to rules of origin article with lots more information, important actions businesses need to take and links to further support.