EU-UK TCA Proof of Origin: How to Certify Preferential Origin Under the Trade and Cooperation Agreement

EU-UK TCA proof of origin operates under a certification framework that is specific to the Trade and Cooperation Agreement. It differs in important respects from both the EUR.1 movement certificate system used under older EU agreements and the Pan-Euro-Mediterranean framework used for diagonal cumulation across the PEM network. For exporters and importers who have been trading under other preferential frameworks and are now trading under the TCA, or who have assumed that documentation practices from one framework transfer directly to another, the differences matter. A proof of origin that does not satisfy the TCA’s specific requirements is not a valid basis for a preferential claim, regardless of whether the goods themselves qualify as originating.

The TCA Certification Framework

The TCA does not use movement certificates issued by customs authorities as the primary proof of origin mechanism. Under the agreement, preferential origin is certified through a statement on origin made directly by the exporter on a commercial document. That statement can be made on an invoice, a packing list, or any other commercial document that describes the originating goods with sufficient detail to identify them. It does not require a customs authority endorsement.

The statement on origin must follow the exact wording set out in Annex ORIG-4 of the TCA. The required wording is: “The exporter of the products covered by this document (Exporter Reference No… ) declares that, except where otherwise clearly indicated, these products are of … preferential origin.” The exporter reference number is the REX number for EU exporters and the EORI number for UK exporters. Where the exporter is not a registered exporter and the value of the consignment does not exceed the threshold for unregistered exporters, a statement on origin may still be made, but the conditions differ and the exposure is higher if the claim is subsequently challenged.

The validity period of a statement on origin under the TCA is twelve months from the date it is made. This is a longer validity period than applies under some other agreements and means that a statement can cover multiple shipments of the same goods over an extended period, provided the goods continue to qualify as originating throughout that period.

Registered Exporters and Unregistered Exporters

The TCA distinguishes between registered exporters and unregistered exporters, and the conditions for making a valid statement on origin differ between the two.

A registered exporter in the EU is an exporter who has registered in the REX system operated by the European Commission. REX registration is required for EU exporters making statements on origin for consignments above a defined value threshold, set (at the time of writing) at 6,000 euros for most goods. The REX number must appear on the statement on origin. An EU exporter who makes a statement on origin for a consignment above the threshold without a REX number is not making a valid proof of origin under the TCA.

A UK exporter uses their EORI number in place of a REX number on the statement on origin. The EORI number must appear in the exporter reference field of the statement. UK exporters do not register in the REX system but must ensure their EORI number is current and correctly formatted before making statements on origin.

For consignments below the value threshold, an unregistered exporter may make a statement on origin without a REX number or EORI number reference. However, the evidential burden attached to that statement remains the same: the exporter must be able to demonstrate, on request, that the goods satisfy the applicable product-specific rules of origin set out in Annex ORIG-2 to the TCA.

Supplier Declarations Under the TCA

Where an exporter incorporates materials from suppliers in determining whether the goods satisfy the TCA’s product-specific rules, the exporter relies on supplier declarations to establish the originating status of those materials. Supplier declarations are not a form of proof of origin: they are the internal evidentiary document that supports the exporter’s own determination and, where relevant, their statement on origin.

The TCA does not prescribe a specific format for supplier declarations, but the declaration must contain sufficient information to allow the exporter to assess whether the materials meet the applicable origin criteria. In practice, supplier declarations issued under the TCA should specify whether the goods are of EU or UK originating status, the commodity code of the goods, and the basis on which the originating status is claimed. Where a supplier is unable or unwilling to provide a declaration, the exporter cannot make a valid statement on origin on the basis of assumed originating status for those materials.

Supplier declarations issued under other preferential frameworks, including the PEM convention, do not automatically serve as supplier declarations for TCA purposes. The applicable rules of origin differ between the two frameworks, and a supplier declaration that confirms PEM originating status does not confirm TCA originating status unless the same transformation criteria are met under the TCA’s product-specific rules. Where a business is trading under both the TCA and the PEM framework, separate supplier declarations are required for each framework.

The Direct Transport Requirement

Goods claiming preferential treatment under the TCA must satisfy the direct transport requirement set out in Article ORIG.15 of the agreement. Goods must be transported directly between the United Kingdom and the European Union without passing through the territory of any other country, unless transit through a third country occurs under customs supervision and the goods do not undergo operations other than those necessary to preserve them or to split a consignment.

The direct transport requirement is the most commonly overlooked element of TCA certification. An exporter who issues a valid statement on origin for goods that are subsequently transshipped through a third country without customs supervision may inadvertently invalidate the preferential claim at the point of importation, regardless of whether the statement on origin was correctly issued. Importers claiming TCA preference for goods that have transited through a third country should be able to produce evidence of customs supervision during transit, typically in the form of a transit document, if the direct transport requirement is questioned by the importing authority.

Where TCA Preference Claims Fail

The three most common sources of failed preferential claims under the TCA follow a consistent pattern.

The statement on origin contains an incorrect or missing exporter reference number. For EU exporters, a missing or invalid REX number invalidates the statement regardless of whether the goods satisfy the product-specific rules. The REX registration status of an EU exporter can be verified through the EU’s ROSA online system before relying on a statement.

The product-specific rules have not been verified against Annex ORIG-2 of the TCA for the specific commodity code of the goods. A business that assumes its goods qualify as originating because they are manufactured in the UK or EU, without checking the specific transformation criteria applicable to the relevant tariff heading, may be making a claim that cannot be substantiated. The TCA product-specific rules are set out at subheading level and must be checked for each commodity code traded.

The supplier declarations underpinning the statement on origin are outdated, cover a different agreement’s rules, or have not been renewed following a change in the supplier’s own sourcing. The TCA does not specify a renewal period for supplier declarations, but a supplier declaration that no longer accurately reflects the supplier’s current production and sourcing is not a valid basis for the exporter’s statement on origin.

For the audit and verification mechanisms through which customs authorities challenge preferential origin claims, and why documentation failures are the most common source of reassessment across agreements, the Rules of Origin Audit Risk article sets out the full framework (see Related Articles below). For the evidentiary requirements that attach to preferential origin claims across agreements more broadly, the Preferential Origin Evidence Requirements article addresses the governance detail.

If you would like to review your TCA certification process or assess whether your current documentation satisfies the agreement’s requirements, feel free to reach out directly.