{"id":4014,"date":"2021-01-27T08:12:52","date_gmt":"2021-01-27T07:12:52","guid":{"rendered":"https:\/\/old.prosman-pavlovic.sk\/?p=4014"},"modified":"2021-01-27T08:12:54","modified_gmt":"2021-01-27T07:12:54","slug":"brexit-and-duties-statement-on-origin-of-goods-in-the-union-in-order-to-claim-for-preferential-treatment-in-the-united-kingdom","status":"publish","type":"post","link":"https:\/\/old.prosman-pavlovic.sk\/en\/brexit-and-duties-statement-on-origin-of-goods-in-the-union-in-order-to-claim-for-preferential-treatment-in-the-united-kingdom\/","title":{"rendered":"BREXIT and DUTIES: Statement on origin of goods in the Union in order to claim for preferential treatment in the United Kingdom"},"content":{"rendered":"\n
\"brexit-and-duties-prosman-pavlovi\u010d\"<\/figure>\n\n\n\n

As of 1st January 2021, the United\nKingdom of Great Britain and Northern Ireland is no longer a part of the\nEuropean Union and is considered as a third country, a separate customs and tax\nterritory. EU rules no longer apply to trade with the United Kingdom of Great\nBritain and Northern Ireland (hereinafter referred to as the “United Kingdom<\/strong>“), but the Trade and Cooperation Agreement between\nthe European Union and the European Atomic Energy Community on the one side,\nand the United Kingdom of Great Britain and Northern Ireland on the other side<\/em>,\napplies (hereinafter referred to as the “Trade Agreement<\/strong>“), which has been applied provisionally since\n1st January 2021. <\/p>\n\n\n\n

The rules for trade with the United\nKingdom have changed significantly compared to the situation before Brexit, but\nthe United Kingdom is and also will be the important trading partner for the Union\nand its Member States. When trading with the United Kingdom, which will be connected\nwith the flow of goods across the customs border, it is necessary to get used\nas soon as possible to “old-new” procedures for the realisation of\ncustoms duties at customs offices. Since the entry of the Slovak Republic into\nthe Union (since 1st May 2004), trading with the Member States has been carried\nout without “administrations” at customs office, but the customs\noffices have continued to operate. Customs officers have moved from the border\nto inland customs offices. However, compared to 2004, the customs procedure has\nundergone a significant change towards electronisation, and thus customs\ndeclarations for import or export are already lodged electronically. Various forms\nof customs simplifications, which have been significantly strengthened since 1st\nMay 2016, when the new Union Customs Code came into force, make a significant\ncontribution to speeding up customs procedures at customs offices. \n<\/p>\n\n\n\n

In the case of regular trade with\nthe United Kingdom and the associated customs procedures at customs offices, we\nclearly recommend the use or to obtain the status of, in particular, the\nauthorized consignor, the authorized consignee and the entry in the declarant’s\nrecords for import and export of goods. These are the basic simplifications\nthat will help to speed up customs procedure. In order to make it easier to\nobtain these simplifications, it is more than appropriate to have the status of\nAuthorized Economic Operator (AEO), when even the holder of this authorization\nhas the possibility to apply for reduction in customs debt guarantees for 50%,\n30% and even 0%. The entrepreneur will therefore save his money that he can use\nfor further business development. <\/p>\n\n\n\n

In order to maintain a trading\npartner in the United Kingdom in the case of export of goods from the Union,\nand subsequent import into the United Kingdom, it is possible as of 1st<\/sup>\nJanuary 2021 to make out a statement on origin of goods on the basis of a\nsupplier’s declaration in order to claim a preferential treatment in the United\nKingdom. The statement on preferential origin generally aims to reduce the\ncustoms duties set by the customs tariff or the tariff exemption from customs\nduties under agreements concluded between countries.<\/p>\n\n\n\n

According to Article GOODS.5 of the Trade\nAgreement: \u201eExcept as otherwise provided for in this Agreement, customs duties\non all goods originating in the other Party shall be prohibited.\u201c <\/em>This means that if goods originate in the Union or in the United\nKingdom, they will not be subject to any duty. Briefly,\nit means a preferential treatment in regards to originating goods. The\nonly condition for obtaining this preferential treatment is that these goods must\nbe originating in the Union or in the United Kingdom. The following goods\nshall be considered as originating in the other party according to Article ORIG.3(1)\nof the Trade Agreement<\/em>:<\/p>\n\n\n\n