Binding Origin Information: EU-UK Trade Certainty

FTA & Preferential Origin 12 Oct 2026 9 min read

Quick answer

Binding origin information, in the form of a statement on origin, is a key document issued by exporters to certify that products qualify as originating under the EU-UK Trade and Cooperation Agreement (TCA). It enables importers in the EU single market to claim preferential tariff treatment when importing from the UK, subject to specific obligations and verification processes ^[1].

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Key takeaways

A statement on origin is issued by the exporter and certifies that goods meet the origin criteria under the EU-UK TCA.
The exporter is responsible for the accuracy of the statement and the information supporting it.
Statements on origin are valid for 12 months from issuance, extendable up to 24 months by the importing Party.
Importers may alternatively claim preferential treatment based on their own knowledge of origin if a statement on origin is unavailable.
Customs authorities in the importing Party may verify origin claims through documentary requests and cooperation with the exporting Party.
Minor errors in statements on origin do not automatically invalidate preferential tariff claims.
Statements on origin must be detailed enough to identify the products and may cover single or multiple shipments within the validity period.

What is a Statement on Origin?

A statement on origin is a declaration made by an exporter confirming that the products being shipped qualify as originating under the rules set out in the EU-UK Trade and Cooperation Agreement (TCA) ^[1:1]. This statement is based on information demonstrating that the products meet the origin criteria, including details about the originating status of materials used in production. It serves as binding origin information that importers use to claim preferential tariff treatment when bringing goods into the EU single market from the UK.

The statement must be made out in one of the official language versions specified in the TCA and can appear on the invoice or any other document that sufficiently describes the product to enable its identification ^[1:2]. The exporter bears full responsibility for the correctness of the statement and the underlying information.

The statement on origin may cover either a single shipment or multiple shipments of identical products imported within a specified period, which shall not exceed 12 months ^[1:3]. For unassembled or disassembled products falling within certain Harmonised System sections, a single statement may cover instalment imports as permitted by the customs authority of the importing Party ^[1:4].

Who is Responsible for the Statement on Origin?

The exporter of the goods is responsible for issuing the statement on origin and ensuring its accuracy ^[1:5]. This includes providing sufficient detail to identify the originating product and confirming that the product meets the agreed origin criteria.

Importers rely on the statement to claim preferential tariff treatment but are not responsible for the correctness of the statement itself. However, importers must ensure that their declaration is correct and comply with all relevant requirements when submitting the claim ^[2]. The importer’s record-keeping obligations under the TCA do not apply to them in relation to the statement on origin ^[2:1].

If an exporter refuses or is unable to provide a statement on origin, an importer may claim preferential treatment based on their own knowledge that the product qualifies as originating, provided they have information demonstrating compliance with the origin rules ^[1:6]. This knowledge must be supported by evidence and may be subject to verification by customs authorities ^[1:7].

Validity and Scope of Statements on Origin

A statement on origin is valid for 12 months from the date it is made out, although the importing Party may allow validity for up to 24 months ^[1:8]. This validity period means that importers can use the same statement to claim preferential treatment for multiple shipments of identical products within that timeframe, facilitating trade continuity and reducing administrative burden ^[1:9].

The statement may apply to:

A single shipment of one or more products imported into the EU, or
Multiple shipments of identical products imported within the validity period ^[1:10].

For unassembled or disassembled products within certain Harmonised System sections, a single statement on origin may cover instalment imports, subject to the importing Party’s customs requirements ^[1:11].

The EU’s Union Customs Code and its implementing provisions confirm that a statement on origin must be made out for each consignment, with the possibility of covering multiple consignments under specific conditions, such as unassembled goods imported by instalments ^[3].

Importer’s Knowledge as an Alternative

In cases where an exporter does not provide a statement on origin, importers may claim preferential tariff treatment based on their own knowledge that the product qualifies as originating ^[1:12]. This knowledge must be based on information demonstrating that the product meets the origin criteria set out in the TCA.

Before making such a claim, importers should attempt to obtain the necessary information from the exporter. If the exporter refuses to provide information, for example due to confidentiality concerns, the importer may still rely on their own knowledge to claim preferential treatment ^[1:13].

However, importers must be prepared to substantiate their claim during customs verification procedures, as customs authorities may request additional documentation or information to confirm the product’s originating status ^[4]. Failure to provide sufficient evidence may lead to suspension of preferential treatment until verification is complete ^[4:1].

Verification of Origin Claims

Customs authorities in the importing Party have the right to verify whether a product is originating and whether other requirements of the TCA chapter on origin are met ^[2:2]. Verification may be conducted based on risk assessment methods, including random selection, and can occur before or after the release of goods.

When the claim for preferential treatment is based on a statement on origin, customs authorities may request the importer to provide that statement and additional information relevant to the origin criteria, such as:

The category and place of production for wholly obtained products,
Details of non-originating materials and their tariff classifications,
Values or weights of final products and non-originating materials,
Descriptions of specific production processes, if applicable ^[2:3].

Importers may also provide any other information they consider relevant to support the verification process ^[2:4].

If the claim is based on the importer’s knowledge, customs authorities may request further information or specific documentation to verify the claim ^[4:2]. During verification, customs authorities may suspend preferential tariff treatment but must release the goods subject to appropriate guarantees or precautionary measures ^[4:3].

Administrative Cooperation in Origin Verification

The EU and UK customs authorities cooperate closely to ensure the proper application of the origin rules under the TCA ^[4:4]. If verification is necessary, the customs authority of the importing Party may request information from the customs authority of the exporting Party within two years after importation or from the time the claim for preferential treatment is made.

Such requests must include:

The statement on origin,
The identity of the requesting customs authority,
The name of the exporter,
The subject and scope of the verification,
Any relevant documentation ^[4:5].

The customs authority of the exporting Party may, in accordance with its laws, request additional documentation or conduct examinations, including on-site visits, to verify the origin claim ^[4:6]. This administrative cooperation enhances trade certainty and helps prevent fraud or errors in origin declarations.

Key Information for Your Statement on Origin

To ensure compliance and facilitate smooth customs clearance, your statement on origin should include the following key elements:

The exporter’s identification reference number, assigned under the laws of the exporting Party, if available ^[5].
A clear declaration that the products are of preferential origin, specifying either the United Kingdom or the European Union as the origin ^[5:1].
The period of validity if the statement covers multiple shipments, not exceeding 12 months ^[5:2].
Sufficient detail to identify the products covered by the statement, enabling customs authorities to verify the claim ^[1:14].
The place and date of issuance, and the name of the exporter, unless this information is already clearly indicated elsewhere on the document ^[5:3].

The statement must be made out in ink and printed characters if handwritten and in one of the official languages listed in the TCA ^[5:4]. The importing Party will not require a translation of the statement on origin ^[1:15].

Next steps

Confirm the originating status of your products by reviewing the production process and materials used, ensuring compliance with the TCA origin criteria.
Prepare a statement on origin in the correct language version, including all required details to identify the products and the exporter.
Issue the statement on origin for each consignment or for multiple shipments within the allowed validity period.
Retain copies of the statement and all supporting documentation to respond promptly to any customs verification requests.
If a statement on origin cannot be obtained, gather and document sufficient information to support a claim based on importer’s knowledge.

FAQ

What is a preferential declaration of origin?
A preferential declaration of origin is a statement made by the exporter certifying that the goods meet the origin criteria under a trade agreement, such as the EU-UK TCA, allowing the importer to claim preferential tariff treatment ^[1:16].

What are the rules for country of origin?
Country of origin rules determine whether a product qualifies as originating from a particular country based on criteria such as wholly obtained products, changes in tariff classification, value-added thresholds, or specific production processes as defined in the TCA ^[2:5].

How much does a certificate of origin cost?
The TCA does not specify costs for statements on origin or certificates of origin. Costs may vary depending on the exporter’s procedures or third-party issuers but are not regulated under the agreement [no citation available].

What is a certificate of origin for shipping?
A certificate of origin is a document certifying the origin of goods for customs purposes. Under the EU-UK TCA, a statement on origin issued by the exporter serves this function to claim preferential treatment ^[1:17].

How long is a statement on origin valid for?
A statement on origin is valid for 12 months from the date it is made out, with the possibility for the importing Party to extend validity up to 24 months ^[1:18].

Can an importer claim preferential treatment without a statement on origin?
Yes, an importer may claim preferential treatment based on their own knowledge that the product qualifies as originating, supported by sufficient information, if the exporter does not provide a statement on origin ^[1:19].

Sources

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