The Customs (Preferential Trade Arrangements: Error in Evidence of Origin) Regulations 2024 (the “Regulations”), which introduce into UK law the obligation for exporters to notify their customers if they discover any material error in a Certificate of Origin they have issued, have come into force on 13 March 2024.
The Regulations only apply to exports made under the UK’s trade agreements with Canada, Turkey, New Zealand, Iceland, Liechtenstein, Norway and the Comprehensive and Progressive Agreement for Trans-Pacific Partnership.
HMRC has published a guidance here on information that the notification must include under the Regulations. This includes specific details on information relating to each material error, such as how this material error could affect the accuracy or validity of the evidence of origin for the purposes of the relevant preferential trade arrangement. A penalty of up to £1,000 can be imposed for failure to comply with the obligation to notify material error.
The Regulations are the first explicit provision in UK customs legislation concerning notification of errors in evidence that goods are of UK origin, though they reflect requirements contained within these particular trade agreements. The Regulations’ scope is limited to the trade agreements mentioned above since these trade agreements impose obligations on the UK to make a notification provision for traders who have provided erroneous evidence of UK origin.
Next Steps This Regulation came into force on 13 March 2024. We will continue to monitor developments on the Regulation. In the meantime, companies should ensure robust processes are in place in order to mitigate against any potential errors and risks in their supply chains.
