BREXIT: Changes to UK Export Documentation

The end of the Transition period on December 31st 2020 will bring about some changes to UK Export Documentation that will be needed for the export of goods from the UK with effect from January 1st 2021. Briefly the changes will be as follows: –

Certificates of Origin

European Community (EC) Certificates of Origin will not be issued in the UK after December 31st 2020 and will be replaced by UK Certificates of Origin with effect from January 1st 2021. The new UK Certificates of Origin cannot be used before January 1st 2021. Any Exporters that have Letters of Credit that specifically request a European Community Certificate of Origin, which will be applied for after December 31st 2021, will need to arrange for the Letter of Credit to be amended to state UK Certificate of Origin.

EUR1 Movement Certificates

There is still uncertainty around the issue of EUR1 Movement Certificates as guidance has not yet been published by HMRC. However, there will be new UK EUR1 forms for countries where the UK has signed a new trade agreement with that country. These new forms should be available shortly. As soon as guidance is made available this will be circulated.

Exporters are advised to keep a small supply of the current EUR1 forms as these will be required for any applications for a duplicate EUR1 that was originally dated before January 1st 2021. We anticipate that it will be possible to submit retrospective EUR 1 applications for shipments exported from U.K. prior to December 31st 2020 but we await confirmation of this from HMRC.

A.TR. Movement Certificates

A.TR. Movement Certificates will not be issued in the UK after December 31st 2020. If a trade deal is agreed with Turkey then it is anticipated that a UK EUR1 would be used to declare origin and claim preference. Once further information becomes available this will be circulated. We anticipate that it will be possible to submit retrospective A.TR. applications for shipments exported from U.K. prior to December 31st 2020 but we await confirmation of this from HMRC.

Further information will be published as soon as available. In the meantime, if you have any questions or need assistance with changes to UK Export Documentation, or need help with any other export documentation, please get in touch with us via the website contact form or by e-mail at enquiries@accesstoexport.com.