Retention of Tariff Preference Documents

Retention of tariff preference documents.

Customs Information Paper 34 (2015) Who should read: All involved with importing goods under preferential arrangements What is it about: A reminder to importers about their obligations to retain original preference documents When effective: Immediately Extant until/ Expires Until further notice

1. Introduction

The European Union (EU) has a number of preferential trade arrangements with certain individual countries or groups of countries outside the EU. These provide for particular goods originating in the countries concerned to be imported and entered to free circulation at zero or reduced rates of customs duty.

Preference law for all goods is contained in various EC/EU Regulations and Council decisions which are directly applicable in the UK through the European Communities Act 1972. These regulations and decisions are listed in the HMRC Tariff, Volume 1, Part 7.

If you do not have access to the Tariff, our HMRC National Advice Service will be able to tell you where you can find the law for particular preference receiving countries.

To make a claim to preference you must hold an original proof of origin – GSP Form A, Form EUR1, Form EUR-MED, A.TR Movement Certificate or invoice declaration (depending upon the preferential arrangement concerned).

2. Retention of Documentary Evidence

Where your customs entry is allocated a Route 6 clearance, as indicated on the CHIEF entry acceptance advice document (E2), you do not have to present paper copies of the declaration to customs.

However, you must retain copies of all declarations and supporting documentation at your premises for 4 years in accordance with the Customs traders (Accounts & Records) Regulations 1995. This Regulation also allows for documents to be stored electronically, providing you can produce an original copy when requested.

The exception to this is preference certificates which, due to the need to check original stamps, must be retained in the original paper format. 3. Checks on Preference documentation

HMRC may conduct checks on preference documentation at any time up to three years from the date of the release of the goods into free circulation to a preferential rate of duty.

To carry out these checks we may request any of the documentation which you are required to retain and you must produce this to us on request.

This documentation may include:

 The original preference certificate.  The invoice, or invoices, relating to the importation.  The customs declaration form C88 (import entry), incorporating the CHIEF entry acceptance advice document (E2).  A Certificate of Shipment relating to the importation.  Where applicable a Document(s) clearly showing the transport route of the goods from the exporter to their arrival in the UK. This may include: a through airway bill, a bill of lading, or the International Consignment Note Document (CMR for goods imported by road or CIM for goods imported by rail).  A non-manipulation certificate where applicable.  Where applicable, other evidence that the goods imported are the same products as those exported from the originating country.

If you do not present the required documents by the date requested action may be taken against you under Customs Civil Penalty provisions. (Notice 301 - Civil Penalties for Contravention of Customs Law refers).

We will also disallow the claim to preference if you do not produce evidence of the eligibility of the goods to preference. This will result in Customs duty being charged at the full rate, together with VAT where applicable.

In the case of direct transport or non-manipulation evidence you must produce this for every consignment for which we have doubts about compliance with the relevant requirements.

It is therefore essential to ensure that you have the appropriate documentation to demonstrate compliance with the requirements of the relevant trade agreement within which you are claiming preference. 4. Where can I find out more information?

You can find out more about this subject in Notice 826 Tariff preferences - imports.

You should also read Customs Information Papers:

35 (2015) Checking your goods meet the appropriate preferential origin rules. 36 (2015) Checks an importer should make on origin before claiming preference.

The HMRC Tariff, Volume 1, Part 7 (Preferences) contains a list of all the countries which receive preferential treatment.

Other public notices on this or related subjects:

 Notice 812 European Community Preferences - trade with Turkey  Notice 828 Tariff Preferences - rules of origin for various countries  Notice 830 Tariff Preference - new Generalised System of Preference rules of origin  Notice 831 European Community - Binding Origin Information  Notice 832 Tariff Preferences - rules of origin for Mexico

5. Contacts

You can obtain further information by contacting:

HMRC Customs Directorate, Products and Processes, Origin Policy 10th Floor Central Alexander House, 21 Victoria Avenue Southend on Sea Essex SS99 1AA

Email: Policy, Duty Liability (Customs)

Issued on 5 October 2015 by Customs Directorate, HMRC.

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