What is the origin of the goods you declare on your commercial invoices? Do you issue certificates of origin to your customers or submit invoice declarations? These documents relate to both preference and non-preference origin of goods – but do you understand the terminology and the difference between the two?
With guiding principles from the World Customs Organisation and the revised Kyoto convention, rules of origin impact on the documentation that may or may not be provided to facilitate the import of goods into the target market.
It is important that you understand the how these rules of origin determine your company’s ability to purchase/supply goods on a preferential tariff basis. You also need to understand both where to find these rules and how to apply them correctly in accordance with each of the UK’s trade agreements, including the UK-EU Trade and Cooperation Agreement. It is not necessarily the same rule for every country you trade with.
In addition to understanding the rules and their application, companies are required to hold proof of their origin calculations within the business to satisfy an HMRC audit. This particular area of international trade is increasingly under the spotlight and yet many traders are unaware of their legal obligations. .
Who within the business has oversight of origin within your business? The cost of non-compliance can be high, for both you and your customers, and may also result in penalties from HMRC and challenges by overseas customs authorities.
Overview
The significance of origin
WCO rules
Key terminology
Non preference origin
Trade agreements and preference origin
Economic nationality rules explained
UK legislation and how to use it correctly
Origin documentation
Cumulation
Essential compliance checklist
Outcome
This full day course puts origin into context on the world stage. Delegates will learn the difference between preference and non-preference documents, explore rules of origin and how these should be applied, along with the requisite proof that is required for HMRC should they choose to audit.
This course is suitable for sales, logistics, production, finance and purchasing staff who need to understand how their respective roles impact on each other – and potentially the compliance of the company.
Becky is a Fellow of the Chartered Institute of Export and International Trade with over 25 years of experience in global trade, specializing in import, export, and customs compliance.
She partners with Chambers of Commerce across the UK to deliver both independent and accredited training programs that combine practical expertise with strategic insight. Becky has a proven track record in designing and delivering international trade courses for both public and private sectors, alongside providing consultancy services.
Her work also includes supporting government-led trade initiatives through the Department for Business and Trade and the Welsh Government.
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