Notice 827 European Union preferences - export procedures updated
Released 8 October 2018
HMRC have updated Notice 827 European Union preferences - export procedures to clarify that letterheads are not commercial documents for invoice declarations.
Notice 827: European Union preferences - export procedures (8 October 2018) explains how to export goods under the EU's preferential trading arrangements. Under the arrangements, exporters can help customers in some countries to import their goods more cheaply under ‘preference’. For goods to qualify, they must satisfy the rules of origin. The notice has been updated at section 5 Simplified Procedures for Approved Exporters, paragraph 5.2 What is an invoice declaration? and section 6 Low value, postal or private exports, paragraph 6.1 For low value, postal or private exports do I have to use a Movement Certificate EUR1/EUR-MED? to provide clarification that a standalone letter head is not a commercial document for the purpose of making an invoice declaration. Invoice declarations provide evidence that the goods are originating (i.e. that they meet the preferential rules of origin). This notice cancels and replaces Notice 827 (August 2018).
View the updated Notice 827: European Union preferences - export procedures.