According to the Rules of origin, there must be a statement on commercial documentation stating the origin as per the below. It can be in a separate document but must be passed across with the commercial documents.
For the fuller version – see pages 478-483 of the EU-UK Trade and Cooperation Agreement (TCA).
There is a one year waiver – see ‘Easements for businesses’ on page 13 of the Rules of Origin for goods moving between the UK and EU.
However, many of the EU member state customs offices are not recognising this. As a result, the EU importer is having to pay duties. Whilst they are recoverable retrospectively for up to 3 years, it is both inconvenient (goods cannot deliver until paid), presents a potential cash flow issue, but moreover may deter the EU company from purchasing from the UK.
The statement on origin referred to in Article ORIG.19 [Statement on origin] of the TCA shall be made out using the text set out below in one of the language versions stated, and in accordance with the laws and regulations of the exporting Party. If the statement on origin is handwritten, it shall be written in ink in printed characters. The statement on origin shall be made out in accordance with the respective footnotes. The footnotes do not have to be reproduced.
Statement is below. Please also refer to the notes.
(Period: from___________ to __________ (1))
The exporter of the products covered by this document (Exporter Reference No ____ (2)) declares that, except where otherwise clearly indicated, these products are of ____ (3) preferential origin.
(Place and date) _________________________(4)
(Name of the exporter) ____________________
1 If the statement on origin is completed for multiple shipments of identical originating products within the meaning of point (b) of Article ORIG.19(4) [Statement on Origin] of this Agreement, indicate the period for which the statement on origin is to apply. That period shall not exceed 12 months. All importations of the product must occur within the period indicated. If a period is not applicable, the field may be left blank.
This document has been agreed between the European Union and the United Kingdom and is provided for information only. No rights may be derived from it until the date of application. The numbering of the articles is provisional.
2 Indicate the reference number by which the exporter is identified. For the Union exporter, this will be the number assigned in accordance with the laws and regulations of the Union. For the United Kingdom exporter, this will be the number assigned in accordance with the laws and regulations applicable within the United Kingdom. Where the exporter has not been assigned a number, this field may be left blank.
3 Indicate the origin of the product: the United Kingdom or the Union.
4 Place and date may be omitted if the information is contained on the document itself.