COMMISSION IMPLEMENTING REGULATION (EU) 2020/2254 of 29 December 2020 on the making out of statements on origin on the basis of supplier’s declarations for preferential exports to the United Kingdom during a transitory period

The Trade and Cooperation Agreement between the European Union and the United Kingdom was signed on 30 December 2020 and applied provisionally from 1 January 2021. Under the Agreement, goods can be traded between the Parties without incurring customs tariffs provided they meet the Rules of Origin requirements. Evidence that the goods meet the Rules of Origin, which are set out in the Agreement, can be provided by a statement on origin completed by the exporter. In order for an exporter to complete a statement on origin, the exporter must obtain from their supplier a declaration, or an equivalent document that contains the same information, describing any non-originating materials in sufficient detail to enable them to be identified.
A concern was raised by both UK and EU exporters that, due to the complexity of supply chains and manufacturing processes, it can take several months for them to obtain the necessary supplier documentation in the form of supplier declarations on origin. This was considered a barrier to their being able to take timely advantage of the tariff-free trade from 1 January 2021.
The UK and EU have agreed an easement to relax the requirement for exporters to hold supplier declarations at the time of completing a statement on origin provided they were confident of the originating status of the goods and obtained the supplier declarations retrospectively for the twelve month period prior to 1 January 2022.

Topic  Customs 
Department  HMRC 
Council Reference   
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Associated file(s)


  1. EM Unnumbered Document - 75 KB - pdf
  2. Unnumbered Document - 505 KB - pdf

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