Importers – Tariff preference certificates
HMRC have issued an updated notice relevant to importers of goods from any of a large number of countries. The notice specifically refers to claims for tariff preference which must be supported by the appropriate proof of origin indicated on either a GSP form A or on a EUR1 movement certificates.
These forms must meet certain legal requirements in respect of size, weight of paper, layout and background pattern, all of which evidence their authenticity. In a significant number of situations however, Customs authorities across Europe have reported that forms are not compliant. Typically they are the wrong colour or background pattern.
The European Commission have notified preference receiving countries to remind them of the legal requirements and their obligations. However, until the stock of ‘irregular’ certificates is exhausted, member states can, for the moment, continue to process old forms subject to all the usual conditions.
HMRC have published a table which lists the countries which have issued ‘irregular’ certificates as well as cut-off dates after which only forms that fully satisfy the requirements will be accepted. In certain cases, this may result in importers having to request retrospective certificates from suppliers.
The list of countries which do not currently comply with the legal requirements includes Jamaica, Kosovo, Mexico, Egypt, India, Iran, Malawi, Senegal and Sri Lanka.