Importer's knowledge (preferential origin)
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Importer's knowledge for claiming preferential treatment
‘Importer’s knowledge’ allows the importer to claim preferential tariff treatment based on evidence they have obtained about the originating status of imported products. This evidence must be in the importer’s possession, be in form of supporting documents or records which may be provided by the exporter or producer and provide evidence that the product qualifies as originating.
No specific document proving origin is required. In the EU, the following information shall be included in the customs declaration under Data Element 2/3 (Documents produced, certificates and authorisations, additional references): the code “U112”.
- Topic: origin non-preferential and preferential
- Market: EU - European Union , UK - United Kingdom , JP - Japan