Form

Guide for completing form C1454

Updated 27 September 2022

Exporter’s details

Enter the name of the legal entity that wants to be the holder of the authorisation.

Address

Enter the applicant’s address, this is usually where the main records and accounts for customs purposes are kept.

Telephone number and email address

Enter your daytime contact details.

Economic Operator Registration and Identification (EORI) number

Unless you’re a private individual making this application, you must hold an EORI number.

If you do not have an EORI number do not submit your application until you have one. Your application cannot be accepted without one.

Find out how to get an EORI.

Detailed description of the goods to be exported under preference

Goods

Identify the goods by giving a full commercial description. For example, ’photocopiers or printers’ instead of ‘office machinery’.

Commodity code (10 digit)

The origin rule to be applied depends on the commodity code of the products to be exported. If you need help in confirming the correct classification for your intended exports, email an enquiry to classification.enquiries@hmrc.gsi.gov.uk.

Quantity and value of consignments to be exported each year

This does not have to be precise. Estimates are acceptable.

If the individual consignment values of your intended exports under preference fall below the monetary limits for low-value invoice declarations, you do not need to apply for approved exporter status authorisation.

Find out more information about origin declarations.

Goods manufactured by a third party

If you intend to export goods that you do not manufacture, you’ll need to get evidence of UK preferential origin from the actual manufacturer. This should be a supplier’s declaration, the layout will be in the trade agreement for the country you’re trading with.

Where the agreement does not provide the wording, you can find out what to include on a suppliers declaration.

A copy of each declaration held should be forwarded with the application, and the details of each should be summarised in the table at this section of the application form.

Depending on the origin rule for products to be exported, you may need to hold evidence of UK origin for bought-in components or materials in the form of suppliers’ declarations. You may need to supply copies with your application, as appropriate at conditions of preferential origin.

Conditions of preferential origin (goods manufactured by the exporter)

The information supplied here determines whether an approval application will be successful. Use separate sheets if required.

As well as stating the rule that applies, you must also include an explanation of how your intended exports meet it.

Step 1

Insert the actual origin rule you’re seeking to apply to the products to be exported. If you’re not sure of the correct rule, refer to the preferential agreement. This will tell you where to find the relevant rules of origin.

The rule of origin is based on the first 4 digits of the commodity code unless stated otherwise.

Step 2

These examples set out some of the more common rules together with some guidance to explain what they mean in practice.

The examples use rules of origin for South Korea to show the how the different types of rule may be proved.

Wholly obtained

Heading 0705 (lettuce) - manufacture in which all the materials of Chapter 7 used are wholly obtained.

This means that any exported lettuce from the UK must have been grown and harvested in the UK. This is the confirmation required under ‘conditions of preferential origin’. Supporting documentary evidence will also be required, for example a signed statement from the grower or farmer.

Change of Tariff heading

Heading 8601 (rail locomotives) - manufacture from materials of any heading, except that of the product.

This means that the only restriction is that non-UK materials of heading 8601 cannot be used. The Authorisations and Returns team will need confirmation of this to confirm compliance with the rule, for example a list of components showing the 4 digit commodity code to confirm that Tariff heading 8601 has not been used.

Process rules

Heading 5901 (coated textile fabrics) - manufacture from yarn.

Most textile goods have what are often referred to as ‘stage of production’ rules. In this case, it means that while the yarn can be sourced from anywhere, each stage following this (yarn to fabric or fabric to finished article) must be undertaken in the UK.

You’ll need to set out the processes undertaken in the UK from imported raw material to finished product.

Percentage rules

Heading 3824 - manufacture from materials of any heading except that of the product. However, materials of the same heading as the product may be used, provided their total value does not exceed 20% of the ex-works price of the product.

or

Manufacture where the value of all the materials used does not exceed 50% of the ex-works price of the product (‘materials’ means non-UK materials) read example - product code - 8529 which shows the type of information required to confirm compliance.

Heading 3824 has 2 origin rules and only one rule has to be applied to your exported product.

For the first rule any non-UK materials used must be of a different heading than 3824. However, there’s a built in tolerance which allows the use of non-UK materials of heading 3824. This is subject to a maximum of 20% by way of value of the selling price of the exported product. So costings would need to be provided if materials of Tariff heading 3824 were used in the manufacture, to show that their value did not exceed 20% of the ex-works price.

The best way to look at the 50% rule is to work out the total value of all materials. If this is less than 50%, the rule is met. However if, for example, the total material content is 52% of the ex-works price, you’ll need evidence of UK origin for the extra 2% (the first 50% being unrestricted in terms of source). Find out more information about suppliers declarations.

Heading 7604 - manufacture from materials of any heading, except that of the product, and in which the value of all the materials used does not exceed 50% of the ex-works price of the product

Any materials of heading 7604 used must be of UK origin, and the total value of all non-UK materials used must not exceed 50% of the value of the product to be exported (for example, if this is £100, then the value of non-UK materials is limited to £50).

Heading 8529 - manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product (‘materials’ means non-UK materials)

The best way to look at the rule is to work out the total value of all materials. If this is less than 50%, the rule is met. However if, for example, the total material content is 52% of the ex-works price, then you’ll need evidence of UK origin for the extra 2% (the first 50% being unrestricted in terms of source).

For all of the above percentage rules, the Authorisations and Returns team will need a breakdown of costings to demonstrate compliance with the relevant rule. Therefore a brief costings summary confirming compliance must be submitted with the application.

Notes - rules of origin

1. ‘Materials’ means non-originating (non-UK) materials unless otherwise specified.
2. Some headings (as with 3824) offer a choice of rules. Where this is the case, exporters can apply whichever rule they choose.
3. The examples contain some suggestions about how the required information might be provided.
4. Appropriate supporting documentary evidence must be included with your application so HMRC can assess your eligibility for approved exporter status authorisation.

Country name

Enter the name of the country or countries you are exporting to.

Statement or certificate of origin

Indicate invoice declarations.

Previous or current authorisations

All authorisations, past and present, should be listed. This helps to show a history of compliance.

Declaration

Make sure the application is signed by a director or company secretary, or by an authorised signatory who has specific authorisation (granted by a director or company secretary) to sign on behalf of the entity.

If you’re using a paper version of the form, you must also ensure that this is an original or wet signature as copies cannot be accepted.

Examples

Product code	3824
Description	Prepared binders for foundry moulds or cores: chemical products and preparations of the chemical or allied industries (including those consisting of mixtures of natural products) not elsewhere specified or included.
Origin rule	Manufacture from materials of any heading, except that of the product. However, materials of the same heading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product.
Ex-works price	1,000 - this is the total of the figures of cost of all materials + cost of labour + overheads + profit.
Cost of all materials (originating + non-originating	500
Cost of labour	200
Overheads	150
Cost of non-UK materials in heading 3824	120 - this figure confirms the total is within the tolerance specified in the origin rule. If for example the figure was 210, then the tolerance would be exceeded and the rule not met.
Profit	150

Product code	7604
Description	Aluminium bars, rods and profiles
Origin rule	Manufacture from materials of any heading, except that of the product and in which the value of all the materials used does not exceed 50% of the ex-works price of the product.
Ex-works price	2,500 - this is the total of the figures of cost of all materials + cost of labour + overheads + profits.
Cost of all materials (originating + non-originating	1,500
Cost of labour	250
Overheads	250
Cost of any non-UK materials	1,200 - the value of non-UK materials is less than 50% of the ex-works price, so that the part of the rule is met.
Cost of EU materials in heading 7604 (evidence of UK preferential origin attached)	200 - any materials of 7604 used must be of UK preferential origin, so the appropriate evidence must be held under proof of origin or using a suppliers’ declaration to support a proof of origin.
Profit	500

Product code	8529
Description	Parts suitable for use solely or principally with the apparatus of headings 8525 to 8528.
Origin rule	Manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product.
Ex-works price	8,400 - this is the total of the figures of cost of all materials + cost of labour + overheads + profits.
Cost of all materials (originating + non-originating	5,300
Cost of labour	500
Overheads	400
Cost of non-UK materials	4,100 - the value of non-UK materials is less than 50% of the ex-works price, so that part of the rule is met.
Profit	2,200