A statement on origin under the UK-EU Trade and Cooperation Agreement (TCA)[2] is the prescribed Annex ORIG-4 wording you place on your commercial invoice or another commercial document, not a separate certificate. It is self-declared: no chamber stamp and no approved-exporter registration. It tells EU customs the goods qualify as originating, so they apply the zero preferential rate instead of the standard MFN duty.
What goes on the statement, and where?
The text is prescribed in TCA Annex ORIG-4 and must not be altered. You add it to the invoice or another commercial document that describes the goods clearly enough to identify them. Your GB EORI number[3] is the exporter's reference number on the statement; for consignments over EUR 6,000 a reference number is required, and below that an exporter without one may give their full address instead.
Is there a value threshold that changes what I do?
EUR 6,000 is the EU-side REX registration threshold. A UK exporter is identified on the statement by GB EORI (TCA Art. ORIG.19); below EUR 6,000, an exporter without a reference number may give their full address instead.
- For consignments over EUR 6,000 a reference number is required on the statement; a UK exporter uses their GB EORI, their own registration with HMRC. Below EUR 6,000, an exporter without one may give their full address instead.[1]
- The EUR 6,000 figure is the threshold above which an EU exporter must be a Registered Exporter (REX) to make out a statement. REX applies to EU-side exporters, not to UK exporters.
- Confuse the two and you either register for something you do not need, or leave a required reference number off a statement. State your GB EORI as the reference number, or your full address where no reference number is required.
How long is the statement valid, and what must I keep?
| Item | Rule | Authority |
|---|---|---|
| Validity | 12 months from the date the statement is made out | TCA Art. ORIG.19(4) |
| Blanket use | Covers multiple shipments of identical goods within the 12-month window | TCA Art. ORIG.19 |
| Records | Keep origin evidence for at least 4 years from the date of the statement | HMRC guidance |
What if the goods do not qualify?
If the goods are not originating, for example goods merely transshipped through the UK without sufficient processing, they pay the standard MFN duty rate and no statement should be made. Check the product-specific rule for your commodity code in the UK Trade Tariff[4] before you declare. A false statement of origin is a customs matter, so declare only what the rules support.
Primary sources
- 1.Proving originating status and claiming a reduced rate of customs duty for UK-EU trade — gov.uk — Statement on origin; GB EORI as exporter reference; 12-month validity; record keeping
- 2.UK-EU Trade and Cooperation Agreement: origin (Annex ORIG-4) — gov.uk — Prescribed text of the statement on origin; Article ORIG.19 obligations
- 3.Get an EORI number — gov.uk — A GB EORI is your own HMRC registration, distinct from the EU REX system
- 4.Trade Tariff: look up commodity codes, duty and VAT rates — gov.uk — The commodity code sets the product-specific rule and the MFN rate that applies if goods do not qualify
Editorial process: how we source and review UK tax content.