Using a suppliers’ declaration to support a proof of origin
Supplier declarations are where your UK supplier provides you with information needed to prove the origin of your goods for preferential rates of duty between the UK and other countries.
To pay less Customs Duty on goods from a country with a UK trade agreement, you’ll normally need to have a proof of origin for the goods.
When you need a suppliers’ declaration
If you export goods from the UK, you must hold the supplier declaration (when needed) at the time that you issue the proof of origin.
If you trade with the EU and it involves bilateral cumulation
Where the goods do not meet the Trade and Cooperation Agreement rules of origin (non-originating), you must follow the bilateral cumulation and suppliers’ declaration guidance.
If you’re exporting goods to the EU for bilateral cumulation, you must issue a suppliers’ declaration when each of the following applies to the goods, they:
- do not originate in the UK
- have had some UK processing carried out on them
- will be used by your EU customer to produce another product that meets the rules of origin for import to the UK
If you’re importing goods from the EU for bilateral cumulation, you must get a suppliers’ declaration from your EU supplier when each of the following applies to the goods:
- they do not originate in the EU
- they have had some EU processing carried out on them
- you will use them to produce another product in the UK that meets the rules of origin for export to the EU
The suppliers’ declaration must use the wording set out in Annex 6 (suppliers’ declaration) of the Trade and Cooperation Agreement.
If you supply goods in the UK
If you’re a supplier based in the UK, you may be asked to provide a suppliers’ declaration to your UK customer to prove:
- the UK origin of the goods
- any processing or value you’ve added to the goods if they are non-originating
If you export goods
If you’re exporting goods you may need to get suppliers’ declarations from your UK suppliers to prove the origin of materials used in the manufacture process, or for finished products that you buy and re-export.
This includes when you:
- have not changed the tariff heading of the materials (where as a result of processing, the final product must be classified under a different heading)
- have exceeded the specified limit on the value of the non-originating materials, you’ll need a suppliers’ declaration to cover the value of materials in excess of the limit for the value of the materials that is over the specified limit
- manufacture using materials at a later stage of production than that specified
- only carry out minimal operations
- buy and export goods in the same state
If you import goods
If you’re importing originating goods you will not need a supplier’s declaration but must have a proof of origin to claim a preferential duty rate.
When you do not need a suppliers’ declaration
If you’re a manufacturer, you will not need a suppliers’ declaration if:
- all non-originating materials change tariff heading as set out in the origin rule
- the value of any non-originating materials is within the limit of the percentage rule
- the manufacture from materials happens at or before the stage of production set out in the origin rule
Types of suppliers’ declarations
Each consignment of goods can have a separate suppliers’ declaration, or a long-term supplier declaration can be used.
Long-term suppliers’ declarations
If your supplier regularly provides you with consignments of goods, and all those goods are expected to have the same country of origin, they may provide a single declaration covering multiple consignments of those goods (a long-term supplier declaration).
A long-term supplier declaration will be made out for consignments dispatched during a set period of time and must state the date:
- on which the declaration is issued
- the period starts, which may not be more than 12 months before or more than 6 months after the date of issue
- the period ends, which may not be more than 24 months after the start date
Your supplier must inform you immediately where the long-term supplier declaration is not valid for some or all consignments of goods supplied and to be supplied.
Where to include suppliers’ declarations
You can make declarations on the invoices for the goods supplied, or on any other commercial document that fully identifies the goods. You should make long-term declarations on company headed notepaper.
What to include on a suppliers’ declaration
If you give an inaccurate declaration:
- you may get a penalty
- the overseas customer may have to pay the full rate of Customs Duty
Any declarations produced electronically do not need to be signed, so long as a responsible official in the supplying company is clearly identified.
All other suppliers’ declarations must have a physical signature put on the document.
You should use the following wording depending on if it’s a:
- suppliers’ declarations for products having preferential origin status
- long-term suppliers’ declarations for products having preferential origin status
- suppliers’ declarations for goods not having preferential origin status
- long term suppliers’ declarations for goods not having preferential origin status
Suppliers’ declarations for products having preferential origin status
Wording to use I, the undersigned, declare that the goods listed on this document ….…….…..…..(1) originate in …..…..…..…..(2) and satisfy the rules of origin governing preferential trade with …..…..…..…..(3):
I declare that (4):
- Cumulation applied with …………………….(name of the country or countries)
- No cumulation applied
I undertake to make available to the Customs authorities any further supporting documents they require:
…..…..…..…..……….(5)
…..…..…..…..……….(6)
…..…..…..…..……….(7)
| Number | What to include |
|---|---|
| 1 | If only some of the goods listed on the document are concerned, they shall be clearly indicated or marked and this marking entered in the declaration as follows: ‘….. listed on this invoice and marked ….. originate in …..’. |
| 2 | The UK, EU, country, group of countries or territory, from which the goods originate. |
| 3 | Country, group of countries or territory concerned. |
| 4 | To be completed only where goods are being exported to a country in the Pan-Euro-Med zone. Delete as appropriate. |
| 5 | Place and date. |
| 6 | Name and position in the company. |
| 7 | Signature. |
Long-term suppliers’ declarations for products having preferential origin status
Wording to use I, the undersigned, declare that the goods described below:
………………………………..…………………….…(1)
…………………………………………………………………………..(2)
which are regularly supplied to …..…..…..…..(3), originate in .…..…..…..…..(4) and satisfy the rules of origin governing preferential trade with …..…..…..…….….…..(5).
I declare that (6):
- Cumulation applied with ………………..(name of the country or countries)
- No cumulation applied
This declaration is valid for all shipments of these products dispatched from: …..…..…..….. to …….…..…..(7).
I undertake to inform …..…..…..…..(3) immediately if this declaration is no longer valid.
I undertake to make available to the Customs authorities any further supporting documents they require.
…..…..…..…..…..…..…..…..(8)
…..…..…..…..…..…..…..…..(9)
…..…..…..…..…..…..…..…..(10)
| Number | What to include |
|---|---|
| 1 | Description. |
| 2 | Commercial designation as used on the invoices (for example, model number). |
| 3 | Name of company to which goods are supplied. |
| 4 | The EU, country, group of countries or territory, from which the goods originate. |
| 5 | Country, group of countries or territory concerned. |
| 6 | To be completed, where necessary, only for goods having preferential origin status in the context of preferential trade relations with one of the countries with which pan-Euro-Mediterranean cumulation of origin is applicable. Delete as appropriate. |
| 7 | Give the dates. The period shall not exceed 24 months or 12 months if the declaration was issued retrospectively. |
| 8 | Place and date. |
| 9 | Name and position, name and address of company. |
| 10 | Signature. |
Suppliers’ declarations for goods not having preferential origin status
Wording to use I, the undersigned, supplier of the goods covered by the annexed document, declare that:
(1) the following materials which do not have a preferential originating status have been used in the EU to produce these goods:
| Description of the goods supplied (1) | Description of non-originating materials used | HS heading of non-originating materials used (2) | Value of non-originating materials used (3) |
|---|---|---|---|
| ………………. | ………………. | ………………. | ………………. |
| ………………. | ………………. | ………………. | ………………. |
| ………………. | ………………. | ………………. | Total |
(2) All the other materials used in the EU to produce these goods originate in …………..(4) and satisfy the rules of origin governing preferential trade with …………..(5), and:
I declare that (6):
- Cumulation applied with ………………..(name of the country or countries)
- No cumulation applied
I undertake to make available to the Customs authorities any further supporting documents they require.
…..…..…..…..…..…..…..…..(7)
…..…..…..…..…..…..…..…..(8)
…..…..…..…..…..…..…..…..(9)
| Number | What to include |
|---|---|
| 1 | When the invoice, delivery note or other commercial document to which the declaration is annexed relates to a variety of goods, or goods not incorporating the same proportion of non-originating materials, the supplier must clearly differentiate between them. Example The document covers different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 8450. The nature and value of the non-originating materials used in the manufacture of the motors carry from one model to another. The models must be listed separately in the ‘Description of the goods supplied‘ column and the information in the other columns must be given for each, so that the manufacturer of the washing machines can correctly assess the originating status of each of their products depending on the type of motor it incorporates. |
| 2 | To be completed only when relevant. Example The rule for garments of ex Chapter 62 allows the use of non-originating yarn. If this French garment manufacturer uses fabric woven in Portugal from non-originating yarn, the Portuguese supplier can only enter ‘yarn’ as non-originating materials in the ‘Description of non-originating materials used‘ column of their declaration — the HS heading and value of the yarn are irrelevant. A firm manufacturing wire of HS heading 7217 from non-originating iron bars must enter ‘iron bars’ in the ‘Description of non-originating materials used‘ column. If the wire is to be incorporated in a machine for which the rule of origin sets a percentage limit on the value of non-originating materials used, the value of the bars must be entered in the ‘Value of non-originating materials used’ column. |
| 3 | Value means the customs value of the materials at the time of import or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the UK or EU. For each type of non-originating material used, specify the exact value per unit of the goods shown in the ‘Description of the goods supplied‘ column. |
| 4 | The UK, EU, country, group of countries or territory, from which the goods originate. |
| 5 | Country, group of countries or territory concerned. |
| 6 | To be completed, where necessary, only for goods having preferential origin status in the context of preferential trade relations with one of the countries with which pan-Euro-Mediterranean cumulation of origin is applicable. Delete as appropriate. |
| 7 | Place and date. |
| 8 | Name and function, name and address of company. |
| 9 | Signature. |
Long term suppliers’ declarations for goods not having preferential origin status
Wording to use I, the undersigned, supplier of the goods covered by the annexed document, which are regularly sent to …………..(1) declare that:
(1) the following materials which do not have a preferential originating status have been used in the UK or EU to produce these goods:
| Description of the goods supplied (2) | Description of non-originating materials used | HS heading of non-originating materials used (3) | Value of non-originating materials used (4) |
|---|---|---|---|
| ………………. | ………………. | ………………. | ………………. |
| ………………. | ………………. | ………………. | ………………. |
| ………………. | ………………. | ………………. | Total |
(2) All the other materials used in the UK or EU to produce these goods originate in …………..(5) and satisfy the rules of origin governing preferential trade with …………..(6), and:
I declare that (7):
- Cumulation applied with ………………..(name of the country or countries)
- No cumulation applied
This declaration is valid for all further shipments of these products dispatched from:…..…..…..….. to …….…..…..(8).
I undertake to inform …..…..…..….. immediately if this declaration is no longer valid.
I undertake to make available to the Customs authorities any further supporting documents they require.
…..…..…..…..…..…..…..…..(9)
…..…..…..…..…..…..…..…..(10)
…..…..…..…..…..…..…..…..(11)
| Number | What to include |
|---|---|
| 1 | Customer’s name and address. |
| 2 | When the invoice, delivery note or other commercial document to which the declaration is annexed relates to a variety of goods, or goods not incorporating the same proportion of non-originating materials, the supplier must clearly differentiate between them. Example The document covers different models of electric motor of heading 8501 to be used in the manufacture of washing machines of heading 8450. The nature and value of the non-originating materials used in the manufacture of the motors carry from one model to another. The models must be listed separately in the ‘Description of the goods supplied’ column and the information in the other columns must be given for each, so that the manufacturer of the washing machines can correctly assess the originating status of each of their products depending on the type of motor it incorporates. |
| 3 | To be completed only when relevant. Example The rule for garments of ex Chapter 62 allows the use of non-originating yarn. If this French garment manufacturer uses fabric woven in Portugal from no-originating yarn, the Portuguese supplier can only enter ‘yarn’ as non-originating materials in the ‘Description of non-originating materials used’ column of their declaration — the HS heading and value of the yarn are irrelevant. A firm manufacturing wire of HS heading 7217 from non-originating iron bars must enter ‘iron bars’ in the ‘Description of non-originating materials used‘ column. If the wire is to be incorporated in a machine for which the rule of origin sets a percentage limit on the value of non-originating materials used, the value of the bars must be entered in the ‘Value of non-originating materials used’ column. |
| 4 | ‘Value’ means the customs value of the materials at the time of import or, if this is not known and cannot be ascertained, the first ascertainable price paid for the materials in the UK or EU. For each type of non-originating material used, specify the exact value per unit of the goods shown in the ‘Description of the goods supplied‘ column. |
| 5 | The UK, EU, country, group of countries or territory, from which the goods originate. |
| 6 | Country, group of countries or territory concerned. |
| 7 | To be completed, where necessary, only for goods having preferential origin status in the context of preferential trade relations with one of the countries with which pan-Euro-Mediterranean cumulation of origin is applicable. Delete as appropriate. |
| 8 | Give the dates. The period should not exceed 24 months. |
| 9 | Place and date. |
| 10 | Name and function, name and address of company. |
| 11 | Signature. |
Updates to this page
Published 23 December 2020Last updated 22 May 2024 + show all updates
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Information updated to confirm you must hold the supplier declaration (when needed) at the time you issue proof of origin, if you export goods from the UK.
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Clarification added that if you trade with the EU and the product will benefit from bilateral cumulation, the supplier must use the supplier's declaration wording set out in Annex 6 (supplier's declaration) of the Trade and Cooperation Agreement.
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This page has been updated to include information on how to pay less Customs Duty on goods from a country with a UK trade agreement.
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First published.