Guidance

Using an origin declaration for the Developing Countries Trading Scheme

How to make an origin declaration if you're using it as proof of origin for products using the Developing Countries Trading Scheme.

• From: HM Revenue & Customs
• Published: 19 June 2023

You can use an origin declaration as proof of origin for products originating in Developing Countries Trading Scheme.

When you can make an origin declaration

An origin declaration must be made out by any exporter operating in a beneficiary country for any consignment provided that the exporter making out the origin declaration:

• maintains appropriate commercial accounting records concerning the production and supply of goods qualifying for preferential tariff treatment
• shall be prepared to provide at any time, at the request of the customs or other competent governmental authorities of the exporting country, all supporting documents or written statements from producers and suppliers which evidence a claim that the goods are originating

Supporting document

Supporting documents may include documents relating to the following:

• the processes carried out on the originating good or on materials used in the production of that good
• the purchase of, the cost of, the value of, and the payment for the good
• the originating status of, the purchase of, the cost of, the value of, and the payment for all materials, including, where relevant, indirect material used in the production of the good and which have been relied on by the exporter in determining the regional value content of the good
• where cumulation under regulation 17, 18, 19, 20 or 21 respectively of the Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 is applied:
  • (a) in the case of bilateral cumulation with the UK (including Jersey, Guernsey and the Isle of Man), an origin declaration provided by the UK exporter made out in accordance with this notice
  • (b) in the case of bilateral cumulation with the EU, Norway, Switzerland or a British Overseas Territory other than Gibraltar or the Sovereign Base Areas of Akrotiri and Dhekelia (OT), the proof of origin provided by the exporter and issued in accordance with the relevant rules of origin of the EU, Norway, Switzerland or OT, as the case may be
  • (c) in the case of intra-regional cumulation or inter-regional cumulation, the origin declaration provided by the exporter
  • (d) in the case of extended cumulation in accordance with regulation 20 of the Origin Regulations, the proof of origin provided by the exporter in the TA country (as defined in regulation 20(1) of the Origin Regulations) issued in accordance with the provisions of the relevant trade arrangement between the UK and the TA country concerned
  • (e) in the case of extended cumulation for Least Developed Countries in accordance with regulation 21 of the Origin Regulations, the proof of origin provided by the exporter or the proof of origin provided by the exporter in the economic partnership agreement country issued in accordance with the provisions of the economic partnership agreement
• in the cases referred to in paragraphs (a), (b), (c), (d) and (e), Box 4 of the certificate Form A or the invoice or other commercial document in the case of an origin declaration must contain whichever of the following indications is applicable:
  • UK bilateral cumulation
  • OT bilateral cumulation
  • EU bilateral cumulation
  • Norway bilateral cumulation
  • Switzerland bilateral cumulation
  • intra-regional cumulation
  • inter-regional cumulation
  • ‘extended cumulation with country x’ where ‘x’ is the TA country, economic partnership agreement country or Developing Countries Trading Scheme country

Exemptions from origin declaration requirements

Personal goods and those imported by way of trade shall be exempted from the obligation to make out and produce an origin declaration.

The goods referred to above must meet the following conditions:

• their total value does not exceed £1,000
• they have been declared as meeting the conditions for benefiting from the Origin Regulations
• there is no doubt as to the veracity of that declaration

Making out an origin declaration

An origin declaration must:

• be made out on an invoice or any other commercial document that describes the goods in sufficient detail to enable them to be identified
• include the following data elements:
  1. Exporter’s name and business address.
  2. Date of direct shipment to the UK.
  3. Other references, for example purchase order number.
  4. Consignee’s name and business.
  5. Purchaser’s name and address (if not the consignee).
  6. Country of transhipment.
  7. Country of origin of the goods. If the shipment includes goods of different origins, enter details against data element 12.
  8. Transportation details.
  9. Terms of sale.
  10. Currency.
  11. Number of packages.
  12. Specification of commodities (kind of packages, marks and numbers, general description and characteristics, such as, grade, quality).
  13. Quantity.
  14. Unit price.
  15. Total price.
  16. Net weight.
  17. Gross weight.
  18. Invoice total.
• include the text in the ‘Origin declaration wording’ section, incorporating the information required by the footnotes

An origin declaration:

• must be made out in English and, if handwritten, completed in ink
• must bear the signature of the exporter
• may be sent electronically from the exporter to the importer

An exporter may make out an origin declaration after exportation of the goods to which it relates if:

• it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances
• it was issued but was not accepted at importation for technical reasons
• the final destination of the goods concerned was determined during their transportation or storage and after splitting of a consignment, in accordance with the Origin Regulations

Origin declaration wording

The exporter of the products covered by this document (customs identification number …(1)) declares that, except where otherwise clearly indicated, these products are of …(2) preferential origin in accordance with the rules of origin of the Developing Countries Trading Scheme of the UK and that the origin criterion met is … … ( 3 ). (Place and date (4)) (Name and signature of the exporter)

Note number	Comment
1	Enter your customs identification number if allocated. Exporters in the UK exporting goods under bilateral cumulation should enter their EORI number.
2	Enter the origin of the goods.
3	Products wholly obtained: enter the letter ‘P’; Products sufficiently processed: enter the letter ‘W’ followed by a heading of the Harmonised System (example ‘W’ 9618).
4	This may be omitted if included in the document itself.

Published 19 June 2023