H.M.Paperwork - Filling out the Forms!

Most of the information in this section has been taken from "The International Freight Guide" with the kind permission of the British International Freight Association.

Bill of Lading
Airway Bill
CMR Note
Standard Shipping Note
Certificates of Origin
ATA Carnet
Movement Certificates
The Role of Customs and International Trade
Customs Entry and Customs Procedure Codes
Community Transit & the Single Market Effect
EDI - Customs, Trade & the Future

Movement Certificates

To provide the necessary evidence of origin so that reduced rates of duty can be claimed, goods must be covered by a movement certificate EUR1 (Customs Ref No C1299). The movement certificate should be completed and produced or sent to an Office of Departure together with a copy of the export invoice and any other supporting documents which should be available before the goods are despatched (see Customs Notice No 827). Customs will certify the certificate, keeping pp. 3 and 4 of the form and a copy of the supporting documents. Pages 1 and 2 will be returned to the exporter. These can either accompany the goods to their destination or can be sent (with other appropriate documents) under separate cover. Page 6 of the certificate can be countersigned by those chambers of commerce authorised to do so. However, this does not preclude the need for the certificate to be stamped by HM Customs at a port of departure (see Customs Notice 827, para. 18). Information certificate (INF4-C1243): an EU information certificate (C 1243) may be requested by the Customs authorities in the EU country of your customer. This will usually be as a result of their wish to have your supplier's declaration verified. Your customer will request a certificate from you, and you in turn should forward the request, along with a copy of your declaration, to HM Customs (CDSD(2)), 2nd Floor North, Customs and Excise, Heath House, 61 Victoria Avenue, Southend-on-Sea, Essex SS99 3LN.

Note: Goods consigned direct to Turkey by either land, sea or air under a through contract of carriage, use ATR1. For all other cases (e.g. transhipment in a non-EU country) use ATR3. A simplified procedure exists for the issue of ATR1 certificates only. Approved exporters can issue ATR1 certificates without having to present them to Customs prior to exportation. Applications for approval should be made to the exporter's local Excise and Inland Customs Office. The CT system can be used in addition for movement through EU countries.

Postal consignments

Postal consignments (of EU origin) for Cyprus or Malta valued over £1,850, require the EUR1 movement certificate.

Postal consignments (of EU origin) for Cyprus or Malta valued up to £1,850, may be supported by form EUR2 which does not require authentication by HM Customs. A separate form is required for each package. For parcel post consignments, the form should be attached to the despatch note. For letter post, the form EUR2 should be enclosed in the package and the green label C 1 or the Customs declaration C2/CP3 in box 7 must be marked "EUR2 No (Serial No)".

Israel - approved exporters

Approved exporters to Israel can use an invoice declaration without a value limit. The declaration format should follow that specified by the Israeli importer. Exporters wishing to use this facility should contact their local Customs Advice Centre. There is no facility for the use of pre-authenticated or long-term EUR1s in this agreement. Non-approved exporters should use Form EUR1 for exports valued over £4,700. EUR2 forms are no longer valid for claiming preference in trade with Israel. Low value exports up to £4,700 should use an invoice declaration.

NB: In addition to Cyprus, Israel and Malta, the EU has signed preferential trade agreements with Hungary, Poland, the Czech Republic, the Slovak Republic, Romania, Bulgaria, Estonia, Latvia, Lithuania and the Faroe Islands. The approved exporter facility for these countries requires the use of a pre-stamped EUR1 certificate but not invoice declarations. The preference agreement with the former Yugoslav Republics of Croatia, Slovenia, Macedonia and Bosnia-Herzegovina does not include a facility for approved exporters.

Low value exports require form EUR2 as opposed to invoice declarations. The upper limit is £4,000 for Hungary, Poland, the Czech Republic, the Slovak Republic, Bulgaria and Romania; £3,370 for the Faroe Islands; £2,350 for Estonia, Latvia and Lithuania; and £2,105 for the former Yugoslav Republics.

EUR1 (Customs Ref No C 1 299) and EUR2 (Customs Ref No C 1 297) are obtainable from any Customs office or most chambers of commerce. The European Economic Area Agreement: the European Economic Area (EEA) is made up of the members of the European Union (EU) and three of the EFTA countries (Iceland, Liechtenstein and Norway). Most goods sent from EU Member States to any of the above listed countries must comply with the origin rules set out in the EEA Agreement. The rules allow EU goods to enter other EEA countries either duty-free or at reduced rates of duty where appropriate, provided they comply with the origin rules.

NB: Although Switzerland is not a signatory to the EEA, they have been accorded most of the benefits in order to maintain a status quo. There are restrictions regarding processing performed in Switzerland, and further details should be sought from your local Customs Advice Centre (Customs Notice 828 applies).

Origin rules

The origin rules as generally applied to EU goods can be divided into three parts:

1. goods wholly produced in the EU if they come under one of the following headings:
1. mineral products extracted from its soil or from its seabed;
2. vegetable products harvested there;
3. live animals born and raised there;
4. products from live animals raised there;
5. products obtained by hunting or fishing conducted there;
6. products of sea fishing and other products taken from the sea by their ships;
7. products made abroad their factory ships exclusively from products referred to in subpara. (f);
8. used articles collected there fit only for the recovery of raw materials;(i) waste and scrap resulting from manufacturing operations conducted there;
9. goods produced there exclusively from products specified in subparas. (a) to (i);
2. normally goods manufactured from parts or materials imported from any country that have undergone sufficient processing in the EU (subject to certain specific processing requirements) so that the tariff heading of the finished product is different from the tariff heading of the imported parts or materials used. The specific processing requirements are set out in Appendix B, Sections 1 and 2 of Customs Notice No 828;
3. material which originates in an EEA country counts as originating when used as materials in the EU for making a product for export to any EEA country.

Export relief

Movement certificate

To provide the necessary evidence of origin so that a lower or "Nil" rate of duty can be claimed, goods valued over £4,780 must be covered by a movement certificate EUR1 (Customs Ref No C1299). The movement certificate should be completed and produced or sent to the appropriate Office of Departure, together with a copy of the export invoice and any other supporting documents which should be available before the goods are despatched (see Customs Notice No 827). Customs will certify the certificate, keeping pp. 3 and 4 of the application form and a copy of the supporting documents. Pages 1 and 2 will be returned to the exporter. These can either accompany the goods to their destination or can be sent (with other appropriate documents) under separate cover. Page 6 of the certificates can be countersigned by those chambers of commerce authorised to do so. However, this does not preclude the necessity for the certificate to be stamped by HM Customs at a port of departure (see Customs Notice 827, para. 18). The EUR1 forms are obtainable from any Customs office or from most chambers of commerce.

Approved exporters

HM Customs and Excise currently allows approved exporters to use either pre-stamped EUR1 certificates or an invoice declaration number (depending on the country of destination). This number must be quoted on the invoice, delivery note, or other commercial document with the relative origin declaration. Any exporter seeking approval should initially write to their local Customs Advice Centre.

Invoice declaration (low-value not approved)

The following declaration may be typed or stamped on invoices for goods of EEA origin valued below £4,780, whether sent by post or freight:

"The exporter of the products covered by this document declares that except where otherwise clearly indicated these products are of EEA preferential origin.

(Place and date)

(Signature)

(The signature must be followed by the name of the signatory in clear script.)"

NB: Low value invoice declarations used for exports to Switzerland should show "EU preferential origin" rather than "EEA preferential origin". If a Swiss trader re-exports a UK trader's goods to another EEA country, then the UK trader may show "EU/EEA" origin on the invoice declaration to Switzerland. In cases where non-EEA goods are included on an invoice, these must be clearly marked.

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