UPDATE - AUSTRALIA UK FREE TRADE AGREEMENT

The agreement will enter into force on 31^st May 2023, with shipments arriving into Australia from that date eligible for preferential rates.

The agreement sees the immediate elimination of tariffs on goods such as wine, short and medium grain rice, honey, nuts, olive oil and food supplements.

For key agriculture products, including beef and sheep meat, sugar and dairy products, Australia will have duty free transitional quotas, with eventual elimination of all tariffs.

Goods – Highlights

To claim the reduced tariffs the importer must hold a Declaration of Origin. There is no set documentary template for the declaration, but it must include, at a minimum, the following data elements:

• Indicate whether the signatory is the exporter or producer.
• Provide the signatory’s name, company name, address, telephone contact number and email address.
• Provide the exporter’s name, address, telephone number and email address (if different from the signatory).
• Provide the producer’s name, address, telephone number and email address (if different from the certifier or exporter).
• Provide the importer’s name, address, telephone number and email address.
• Provide a description of the good and the harmonised system tariff classification to a six-digit level.
• If the declaration of origin covers a single shipment of a good, indicate the invoice number related to the exportation.
• Specify the rule of origin under which the good qualifies.
• If the declaration of origin covers multiple shipments of identical goods for a period of up to 12 months, state the period during which such shipments will be made.
• Apply an authorised signature and date and make the required additional statement.

Origin Criteria

A good shall be regarded as originating if it is:

(a) wholly obtained or produced in the territory of one or both of the Parties, as established in Article 4.3 (Wholly Obtained or Produced Goods);

(b) produced entirely in the territory of one or both of the Parties, exclusively from originating materials; or

(c) produced entirely in the territory of one or both of the Parties using non-originating materials, provided the good satisfies all applicable requirements of Annex 4B (Product-Specific Rules),

Product specific Rules

(a) “CC” means Change in Chapter (non-originating materials must be classified in a different chapter (2 digits) from the classification of the good.

(b) “CTH” means Change of Heading (non-originating materials must be classified in a heading (4 digits) different from the classification of the good.

(c) “CTSH” means Change of Subheading (non-originating materials must be classified in a different subheading (6 digits) from the classification of the good.

(d) “FF” means that the good must undergo a change from fabric that is constructed but not further prepared or finished provided that it is dyed or printed and undergoes at least one preparatory or finishing processes in the territory of one or both of the Parties to render it directly usable; and

(e) “RVC(X)” means that the good must have a regional value content as calculated under Article 4.4 (Regional Value Content) of Chapter 4 (Rules of Origin and Origin Procedures) of not less than (X) per cent whether using the build-up method or build-down method.

Further information regarding the data elements and required additional statements can be found here.

Australia-UK FTA Chapter 4 Rules of Origin and Origin Procedures | Australian Government Department of Foreign Affairs and Trade (dfat.gov.au)

aukfta-official-documents_annex-4a-data-requirements.docx (live.com)

Australia-UK FTA Annex 4B (Product-Specific Rules) | Australian Government Department of Foreign Affairs and Trade (dfat.gov.au)

Should you have any further questions or require more information, please do not hesitate to contact a member of our brokerage team for guidance

Customs Team