Traders can claim preferential tariff rates on any goods moved that are UK origin under the TCA on goods moved directly from Great Britain (GB) to Northern Ireland (NI) if the goods can be proven to be of preferential UK origin (produced/manufactured).
Simply purchasing from the UK does not mean the goods automatically qualify as UK originating goods, and a preferential rate under TCA must be claimed on your customs declaration.
To claim preferential tariff rate for your goods under the TCA, they must meet the rules of origin set out in the agreement.
The TCA defines a product as ‘originating’ if:
- it is wholly obtained in the UK
- it is produced in the UK exclusively from UK/EU originating materials (cumulative origin)
- it has been substantially transformed in line with the relevant product specific rule included in the TCA
Product specific rules for your commodity can be found on the Northern Ireland Online Tariff.
How to claim a preferential tariff rate on declarations in the TSS Portal
To claim preference under TCA in the TSS Portal:
- Select ‘Preference under the TCA’ under NI Additional Information code
- Select code ‘300’ in the Preference field
- Enter ‘United Kingdom’ in the Country of Preferential Origin field
Traders claiming preferential tariffs must provide evidence on their declarations that their goods meet the rules of origin supplied in the TCA. To do so, add the Document Reference and use one of the following codes:
- U110 – if the claim is based on a statement on origin for a single shipment
- U111 – if the claim is based on a statement on 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’
The following must be retained in the importer’s records for at least 4 years from the date of importation:
- Any documents supporting the claim for a preferential tariff rate
- Any other documents that prove the goods meet the requirements of the TCA (for example, suppliers’ declarations and invoices)
HMRC may audit traders at any time, therefore sufficient evidence must be kept and produced if requested.
For more information on rules of origin for goods moving between the UK and EU please see GOV.UK.