Step 1: Find out the customs duties applicable to your product HS code.
As the UKSFTA’s tariff schedule takes reference from the EUSFTA, please refer to the following for the UK’s tariff schedule:
The UK’s timeline for tariff elimination will match the EUSFTA and the staging categories will start from the EUSFTA’s entry into force (i.e. 21 November 2019). For example, for tilapia (CN 0303 23 00) in staging category 5, the custom duty shall be removed in six equal stages beginning on 21 November 2019, and shall thereafter be free of any customs duty from 21 November 2024.
1(a). If your product HS code is included in the Tariff Schedule of the European Union under the EUSFTA, the respective staging categories (3, 5 or X) under the EUSFTA will apply to the elimination of customs duties on your product to the UK.
1(b). If your product HS code is not included in the Tariff Schedule of the European Union under the EUSFTA, it means that the customs duties on your product being exported to the UK have already been eliminated upon provisional application of the UKSFTA.
Step 2: Find out the rules of origin criteria for your product HS code.
Rules of origin are a set of criteria which determine a product’s originating status in each FTA. It is put in place to ensure that only goods originating from the FTA partner country will benefit from tariff concessions.
For the rules of origin applicable to your product to the UK, please refer to the Protocol under the UKSFTA.
Under the UKSFTA, the exporter shall submit an origin declaration on the invoice, or any other commercial document which certifies that the goods qualify as originating goods for their export into the UK. The origin declaration shall contain the text and details as set out in Annex E of Protocol of the UKSFTA legal text and must describe the goods in sufficient detail to enable its identification by the importing customs authority.
Click here for the EUSFTA legal text for reference.
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