Supplier's Declaration of Origin: What It Is and How to Write One

If you export goods from the UK to the EU, a supplier's declaration of origin is the document that unlocks 0% import duty for your EU customers under the UK-EU Trade and Cooperation Agreement. Without it — or with one that uses the wrong wording — your buyer's customs agent will apply the full standard EU duty rate. Here's exactly what the declaration is, what it must say, and how to get it right.

What a Supplier's Declaration of Origin Is

A supplier's declaration of origin is a statement — on the commercial invoice or on a separate document — in which the UK exporter certifies that the goods being shipped originate in the United Kingdom. "Originating" has a specific legal meaning under the TCA: the goods must be wholly obtained in the UK or substantially processed there according to the TCA's product-specific rules of origin.

This declaration is the mechanism by which your EU buyer claims the 0% preferential duty rate at their customs border. Without it, they must either pay standard EU import duty or go through a lengthier process to claim a refund after the fact. For a regular customer buying repeatedly from you, the absence of the declaration means they pay duty on every order — which either eats into their margin or causes them to find a closer supplier. See when a certificate of origin is required for context on the broader landscape of origin documentation.

The Exact Wording Required

HMRC specifies the exact text that must be used for the supplier's declaration of origin under the TCA. The wording must appear verbatim — paraphrasing or summarising is not acceptable. The approved statement is:

For shipments with a value of £5,500 or less, any exporter can use this statement. For shipments above £5,500, you must be a Registered Exporter (REX) — you need to register with HMRC before you can make declarations on higher-value shipments.

What "Originating" Means Under the TCA

Goods are considered to originate in the UK under the TCA if they meet one of two conditions:

• Wholly obtained: the goods are entirely produced in the UK — for example, a craft made from UK materials by a UK maker, agricultural produce grown in the UK, or minerals extracted in the UK.
• Sufficiently processed: the goods are made from materials sourced outside the UK, but those materials have been substantially transformed in the UK. What counts as "sufficient processing" is product-specific under the TCA's rules of origin schedules.

The classic example of sufficient processing is clothing: fabric imported from India and cut, sewn, and finished in the UK typically qualifies as UK-originating for TCA purposes. Fabric imported from India and merely re-labelled or packaged in the UK does not qualify.

The distinction matters enormously for businesses sourcing materials internationally. UK trade agreements and preferential rates only deliver value when the rules of origin are met — and met correctly.

Your Responsibility to Have Supporting Evidence

Making a supplier's declaration of origin is not a mere formality. You are legally certifying the origin of the goods, and you must have evidence to substantiate that certification. HMRC can request this evidence at any time.

Acceptable evidence includes:

• Records of UK-sourced materials used in production
• Manufacturing records showing the processing steps carried out in the UK
• Cost breakdowns demonstrating that UK processing accounts for the required proportion of final value
• Supplier declarations from your own UK material suppliers (a "long-term supplier's declaration")

If HMRC investigates and you cannot produce evidence to support your declarations, penalties apply — and your EU customers may receive retrospective duty demands. A false declaration is a criminal offence. This is one of the most consequential export mistakes a UK business can make.

Where to Include It

The declaration can appear directly on the commercial invoice — beneath the line items and totals, before the signature block — or on a separate sheet of paper attached to the invoice. It must include your EORI number. For shipments above £5,500, it must also include your REX registration number.

The declaration does not need to be on a specific government form. It's a statement with specific wording, placed on your own documentation. There is no filing or advance approval required for shipments under £5,500.

ClearDocs Includes It Automatically

ClearDocs includes the correctly worded TCA statement of origin on every EU export document it generates. You enter your EORI number once when setting up your exporter profile, and the declaration appears automatically on every commercial invoice you produce for EU destinations — correct wording, correct placement, every time. No copy-pasting from HMRC guidance, no risk of using an outdated version.