Guidance

UK-Australia free trade agreement: origin status and reduced rate of customs duty

Published 23 June 2023

The Origin Procedures in the UK-Australia Free Trade Agreement set out the process for imported goods to prove their originating status and how a reduced rate of Customs Duty (known as a tariff preference) can be claimed.

How to claim preference

The customs authority receiving the goods will grant preferential tariff treatment. This will be based on a claim made by the importer, for goods that originate in the partner country and meet the conditions of the Agreement.

Under the Agreement, a claim can be made if the UK importer has one of the following proofs of origin:

• a declaration of origin that the product is originating
• importer’s knowledge that the product is originating

In the UK a claim for preference and the ‘presentation’ of the proof of origin is included on the customs declaration service (CDS) customs declaration when entering the goods into free circulation.

You can claim preference for different goods on the same document. You’ll need to clearly identify the goods that are originating and non-originating. There is no fixed method for doing this. The only requirement is that those goods are clearly indicated on the declaration.

A claim can also be made after importation but this must be made within 3 years of the importation date and accompanied by a valid proof of origin. Any overpaid duties can be reclaimed using the C285 process.

Data elements (DE)

The following information must be included when importing goods related to certain DEs.

DE 2/3

Must include one of the following codes, as appropriate:

• U110 — if the claim is based on a ‘declaration of origin’ for a single shipment
• U111 — if the claim is based on a ‘declaration of origin’ for multiple shipments of identical products to cover a 12-month period
• U112 — if the claim is based on importers knowledge, using status code JP

Codes U110 and U111 must be declared with one of the following status codes: AE, AF, AG, AP, AS, AT, GE, GP, HP, JE, JP, LE, LP, UA, UE, UP, US, XB.

DE 4/17

Must include a preference code in the 300 series.

DE 5/16

Must be completed with the country of preferential origin.

Goods en route to the UK or in a UK Custom Warehouse at the time of entry into force of the Agreement may still claim preference when entered into free circulation. However, the declaration of origin (and export licences if used to support preferential quotas) must have been issued after entry into force of the Agreement.

Rules for small consignments of goods

If declared to His Majesty’s Revenue and Customs (HMRC) as meeting the origin rules, some goods may be imported without the need for a formal proof of origin (a waiver).

For import into the UK, this waiver applies to any goods valued in total under £1,000, if they are imported for commercial or non-commercial purposes.

This waiver does not apply if the import forms a part of a series of importations that are being made separately to avoid the normal requirements.

Declaration of origin

UK importers of qualifying goods originating from Australia may make a claim for preferential tariff treatment based on a declaration of origin that is completed by the producer, exporter, or authorised representative of the exporter or producer in Australia.

A ‘declaration of origin’:

(a) need not follow a prescribed format;

(b) must be in writing, including electronic format;

(c) must specify that the good is both originating and meets the requirements of the Rules of Origin chapter of the UK-Australia free trade agreement;

(d) must be attached to, or provided on, an invoice or any other commercial document that describes the goods concerned in sufficient detail to enable them to be identified; and

(e) has to fulfil the following data requirements:

1) Exporter, producer, or authorised representative of the exporter or producer

Indicate whether the signatory is the exporter, or producer in accordance with Article 4.18 (Claims for Preferential Tariff Treatment). In the case of an authorised representative, indicate whether the declaration of origin has been completed on behalf of the exporter, producer, or both.

2) Signatory

Provide the signatory’s name, company name (if applicable), address (including country), telephone number, and e-mail address.

3) Exporter

Provide the exporter’s name, address (including country), e-mail address, and telephone number if different from the signatory. This information is not required if the producer is completing the declaration of origin and does not know the identity of the exporter.

4) Producer

Provide the producer’s name, address (including country), e-mail address, and telephone number, if different from the certifier or exporter or, if there are multiple producers, state “Various” or provide a list of producers. A person that wishes for this information to remain confidential may state “Available upon request by the importing authorities”. The address of a producer must be the place of production of the good in a Party.

5) Importer

Provide, if known, the importer’s name, address, e-mail address, and telephone number. The address of the importer must be in Australia.

6) Description and HS tariff classification of the good

(a) Provide a description of the good and the Harmonized System tariff classification of the good to the 6-digit level. The description should be sufficient to relate it to the good covered by the declaration of origin; and

(b) If the declaration of origin covers a single shipment of a good, indicate, if known, the invoice number related to the exportation.

7) Origin criterion

Specify the rule of origin under which the good qualifies.

8) Period for multiple shipments

If the declaration of origin covers multiple shipments of identical goods for a specified period of up to 12 months as set out in paragraph 3 of Article 4.18 (Claims for Preferential Tariff Treatment), state the period during which such shipments will be made.

9) Authorised signature and date

If the exporter or producer is the signatory, the declaration of origin must be signed and dated by the signatory, and accompanied by the following statement:

“I (the exporter/the producer) declare that the goods described in this document qualify as originating and the information contained in this document is true and accurate. I (the exporter/the producer) assume responsibility for proving such representations and agree to maintain and present upon request or to make available during a verification visit, documentation necessary to support this declaration of origin.

If an authorised representative of the exporter or producer is the signatory, the declaration of origin must be signed, dated and accompanied by the following statement:

I (the authorised representative of the exporter/producer) declare that the goods described in this document qualify as originating and the information contained in this document is true and accurate. The exporter or the producer, as the case may be, assumes responsibility for providing such representations and agrees to maintain and present upon request or to make available during a verification visit, documentation necessary to support this declaration of origin.”

An exporter, producer, or authorised representative of an exporter or producer in Australia completing a declaration of origin must hold information showing that the product is originating, including information on the originating status of materials used in the production of the product. This may include declarations obtained from their suppliers

Importers knowledge

Importers knowledge may be used by UK importers, removing the need for a declaration of origin to be completed by the exporter or producer in Australia. This is provided that the importer is in possession of documentation demonstrating the good’s originating status at the time the claim is made.

Further information

Find more information on great.gov.uk on the UK-Australia free trade agreement

Access further information on the claiming preference. Rules of origin and preference rates are available on the Online Tariff.