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Tariff Preference - South Korea

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Tariff Preference: South Korea - more about approved exporter applications

Issued on the 29 July 2011 by the JCCC Secretary, HMRC, Excise, Customs, Stamps and Money Directorate.

Customs Information Paper (11) 67

Who should read:

Exporters who wish to benefit from the marketing opportunities provided by the new reciprocal EU-South Korea Free Trade Agreement (FTA), which entered into force on a provisional basis on 1 July 2011.

What is it about:
The requirement to become an approved exporter, for preferential origin purposes, in order to be able to issue the necessary proof of origin for goods exported under the preferential trade arrangements in the EU-South Korea FTA.

When effective:
Immediate

Extant until/expires:
Further notice

1.Introduction

CIP (11) 15 advised exporters of the need to become approved to issue proof of preferential origin under the new EU-South Korea FTA, where the value of consignments by exporters is 5,700 or more.
This paper reminds exporters of how and where they should submit their applications for approval.

2.Applying for approval

a) Exporters who are not already approved
If you are interested in applying for approval for the purposes of the EU-South Korea Agreement, or for the purposes of any of the EU's preferential trade arrangements you should contact the Excise and Customs Helpline on Tel 0845 010 9000 and ask for an application form (number C1454).
You can also download a blank application form (C1454) for completion from the HM Revenue & Customs (HMRC) website.
You are reminded that it is crucial to complete Box 8 of the application form explaining how your goods have met the relevant product specific rules of origin. If you do not do this your application will be held up until all relevant details are provided.

To find the rule appropriate to your goods you must first obtain the commodity code for the goods concerned. The HMRC Classification Helpline (Tel 01702 366077) will be able to provide you with that code if you do not know it already.
When you have the code you must then find the origin rule for your goods. This will be in either Notice 828, or in the Annex to A guide to the new Reciprocal Preferential Trade Agreement with South Korea.
If you are not the manufacturer of the goods which are being exported, please ensure that you also provide all the information relating to suppliers declarations as in Notice 827 sections 14 and 15.
When you have completed the application form, you must send it in the original, signed format along with the required supporting documentation to:
HMRC Authorisation and Returns Team Peter Bennett House Redvers Close Lawnswood Business Park Leeds LS16 6RQ
If you have any queries about the completion of the form please telephone the Excise and Customs Helpline.
b) Exporters who are already approved for preferential origin purposes
UK exporters who are already approved to issue invoice declarations for goods being exported under one of the EU's other preferential trade agreements can apply to have that approval extended to include South Korea. To do that you should write to:
HMRC Authorisation and Returns Team Peter Bennett House Redvers Close Lawnswood Business Park Leeds LS16 6RQ
quoting your current approval number. If you do not have your approval number you must complete a new form C1454 and provide all relevant supporting documentation.

3.Contacts

Yvette Belcher HMRC Excise, Customs, Stamps and Money Duty Liability 10th Floor South-East Alexander House 21 Victoria Avenue Southend-on-Sea SS99 1AA
Tel: 01702 367721 Fax: 01702 367342 Email: yvette.belcher@hmrc.gsi.gov.uk
Issued on the 29 July 2011 by the JCCC Secretary, HMRC, Excise, Customs, Stamps and Money Directorate.
If you have a question about the content of this paper please use the details provided in the Contacts section. For general HMRC queries speak to the Excise and Customs Helpline on Tel 0845 010 9000.
To find out what you can expect from HMRC and what they expect from you go to Your Charter.


About the Author

Crown Copyright 2011.

A licence is needed to reproduce this article and has been republished for educational / informational purposes only. Article reproduced by permission of HM Revenue & Customs.



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Article Published/Sorted/Amended on Scopulus 2011-08-06 17:40:28 in Tax Articles

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