What is the "Origin of Goods" field?
Origin of Goods refers to where the goods have "originated" from. This forms part of the overall duty paid on goods, judged by the type of goods, country of goods being exported to and where they have originated from.
Why does this make a difference to the duties I pay?
The EU trading bloc (that we are still apart of despite Brexit) have pre-arranged trade agreements with each country. This means if your goods are imported to the UK from China and exported to the EU, duties may be calculated on agreements between the EU and China. This could mean your goods could receive preferential treatment by attracting lower or nil rates, instead of automatically qualifying for UK duty, providing that duty agreements are in place.
How do I define the Origin of Goods if there are multiple global inputs?
There are two types of origins within the rules:
- Goods completely produced in a single country
- Goods whose production involved materials or input from more than one country - more complex to calculate.
How to I find out the duty rate for my goods?
This can be calculated by using the UK trade tariff within the EU, where commodity codes can be found for types of goods. Where goods are being exported outside of the EU, please check with the customs authority of the particular country or trading bloc. Information should be found through official government organisations.