Guidance

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

Published 23 June 2023

The Origin Procedures in the UK- New Zealand 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:

• an origin declaration 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 origin declaration (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.

These waivers do not apply if it is established that the import forms part of a series of importations that are being made separately to avoid the normal requirements.

Origin declaration

UK importers of qualifying originating goods from New Zealand may make a claim for preferential tariff treatment based on an origin declaration, written or electronic, that is completed by the producer or exporter of the good in New Zealand.

An optional origin declaration template is available for traders to use.

Importers knowledge

Importers knowledge may be used by UK importers, removing the need for an origin declaration to be completed by the exporter or producer in New Zealand. 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-New Zealand free trade agreement

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