Exporting EU goods imported into the UK from non-EU and EU countries


If you export out of the EU goods imported in the UK from non-EU and EU countries, how does this impact on the export documentation to be compliant on all aspects?


This will depend largely on what documentation you have in mind. With regard to general documentation, there should be no significant changes; the main area which will be affected is in declarations of origin, whether on the commercial invoice, or other documentation. The actual origin of the goods must be declared, unless you have carried out any significant processing of the goods in the UK or elsewhere in the EU which would cause the goods to be considered as being UK or EU origin.  This will apply around certificates of origin, and movement certificates which are used to obtain preferential rates of duty in countries which have Free Trade Agreements with the EU. Your local Chamber of Commerce can advise further on this issue.


This answer was given by the Institute of Export & International Trade. The question was asked as part of the webinar: ‘Export Essentials – customs declarations and duties’. You can watch the recording of the webinar here:


If you are interested in becoming a customs expert yourself, please do look at the training and qualifications that the Institute provides:



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