The aftermath of Brexit and the Harmonized System
As the Brexit has been in effect for 1 year now, new measures have been implemented as of January 1, 2022.
- Introduction of mandatory REX number for exports to the UK
Starting from January 1, 2022, the request for preferential origin, which suspends customs duties on certain goods benefiting from specific agreements, will no longer be accessible to everyone :
Case 1: Invoice with a value strictly below €6,000 (or equivalent in GBP)
The declaration of preferential origin can be made by any exporter, as it was done previously with the following formula (followed by the place, date of issuance of the document, and the exporter’s signature as a commitment):
“The exporter of the products covered by this document declares that, except otherwise clearly indicated, these products are of [country] preferential origin.”
Case 2: Invoice with a value equal to or exceeding €6,000 (or equivalent in GBP)
The exporter must possess a REX number, which must be included in this declaration in order to benefit from preferential origin.
”The exporter [(REX number)] of the products covered by this document declares that, except otherwise clearly indicated, these products are of [country] preferential origin”
In the event that the exporter does not have a REX number, import customs duties will be mandatory for any invoice with a value equal to or exceeding €6,000.
Click here
to learn more about the process for obtaining your REX number.
to learn more about the process for obtaining your REX number.
- Specific origin by country for exports to the UK
Since January 1, 2022, the code “EU” no longer exists for electronic declarations. The specific country must now be mentioned mandatory.
As of now, on the origin declarations of exporters from the European Union, it is now mandatory to specify the exact country by replacing “EU” (e.g., “FR” for France) or adding it (e.g., “EU/FR” for France).
Therefore, it will now be impossible for EU exporters to default to the declaration of origin “unless otherwise clearly indicated, these products are of preferential EU [or EU] origin.”
- New edition of the Harmonized System (HS codes) 2022
A new edition of the Harmonized System has been published for application as of January 1, 2022. The customs nomenclature (HS codes) has been adapted or modified for approximately 350 categories of products. It applies to all your exchanges with third countries.
It recognizes new categories of products such as drones, smartphones, new tobacco products, electronic waste, edible insects, etc. (compared to the previous 2017 version).
It is advisable to review the tariff classification of your products to ensure its accuracy.
Click here
to consult the official publication of the HS codes 2022 edition
to consult the official publication of the HS codes 2022 edition
