Customs Authorisation Number

Question

Hi

We have a contract with a South Korean company.

We will be shipping orders almost weekly going forward. The order values will vary from a few hundred to thousands. We have been asked to provide an customs authorisation number. I have pasted what we are being asked to provide below:

…By Korea-EU FTA, all commercial invoice should include the passage of:

“The exporter of the products covered by this document (customs authorisation No … (1)) declares that, except where otherwise clearly indicated, these products are of … (2) preferential origin.”

Guidance notes:
Please input appropriate words instead of (1) & (2)…

Can you help?

Answer

Hi Adrian,

The free-trade agreement allows your customer to import goods from the EU with preferential rates of duty (or duty free) provided the shipper is an Approved Exporter. You can apply to become one online through the HMRC website (search Approved Exporter form C1454).
Once you are an Approved Exporter, you will have an authorisation number (for input 1) and can use this statement on your commercial invoice for all EU (2) origin goods.

Hope this helps. Feel free to contact me should you need further info.

Thanks, Pam

Answer

In this instance where your customer is requesting a “Customs Authorisation Number”, this is so that your items maybe imported into Korea at a preferential rate. “Preference’ means that your customer abroad may pay a lower or ‘nil’ rate of import customs duty on your goods. All claims to preference (in the EU and the preferential partner country) must be supported by a proof of origin issued in the country of export. For exports from the EU, this normally takes the form of an EUR1 Movement Certificate or you could become an Approved Exporter and quote a Customs Authorisation number.

Information regarding Approved Exporters can be found in HMRC Public notices 827 and 828. All notices can be found on our website www.hmrc.gov.uk under Quick Links > Library > Official Statistics – Publications – Notices, Info Sheets & Other Reference Materials > Import, Export & International Trade. The Public Notices are in numerical order.

HM Revenue & Customs
Customs International Trade & Excise
www.hmrc.gov.uk/contactus

Answer

In this instance where your customer is requesting a “Customs Authorisation Number”, this is so that your items maybe imported into Korea at a preferential rate. “Preference’ means that your customer abroad may pay a lower or ‘nil’ rate of import customs duty on your goods. All claims to preference (in the EU and the preferential partner country) must be supported by a proof of origin issued in the country of export. For exports from the EU, this normally takes the form of an EUR1 Movement Certificate or you could become an Approved Exporter and quote a Customs Authorisation number.

Information regarding Approved Exporters can be found in HMRC Public notices 827 and 828. All notices can be found on our website www.hmrc.gov.uk under Quick Links > Library > Official Statistics – Publications – Notices, Info Sheets & Other Reference Materials > Import, Export & International Trade. The Public Notices are in numerical order.

HM Revenue & Customs
Customs International Trade & Excise
www.hmrc.gov.uk/contactus

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