If you’re importing goods into the UK and hoping to benefit from preferential tariff treatment under a trade agreement—without a supplier’s declaration or statement of origin—you may be considering the “Importer’s Knowledge” route.
But while this method is legal and accepted by HMRC, it comes with strict evidence requirements and must be used with caution.
What is Importer’s Knowledge UK?
Importer’s Knowledge allows you, the importer, to claim preferential origin without needing a supplier’s statement or origin certificate. Instead, you must hold sufficient documentary evidence proving that the goods meet the origin rules outlined in the relevant trade agreement (for example, the UK-EU Trade and Cooperation Agreement).
It’s your responsibility to keep these records. And if HMRC audits your import declaration, you’ll be required to present this evidence clearly and confidently.
What Evidence Does HMRC Require?
To claim Importer’s Knowledge, you must be able to demonstrate the origin of the goods through comprehensive supporting documentation. Here’s what that typically includes:
- Commodity Code of the imported goods
- Brief description of the production process – including where the goods were made and the origin of materials used
- If using the “wholly obtained” rule (e.g. products that are harvested, mined, or fished), state the method and place of production
- If using the “sufficiently worked or processed” rule, provide:
- The value of the final product and all non-originating or originating materials used
- Or the weight of the final product and relevant materials used
- A list of all non-originating materials, including their commodity codes (2, 4, or 6-digit codes depending on the rule)
- Whether any alterations or transformations occurred
- Any additional documentation that supports your claim
Why Use Caution?
Importer’s Knowledge is not a shortcut. In fact, it requires more preparation and diligence than simply obtaining a statement from your supplier. If your claim is incorrect or undocumented, you may be liable for duties and penalties—and could face disruption in your future imports.
Need Help?
At Transportify, we guide our clients through the complexities of origin claims, tariff preferences, and compliance with HMRC regulations. If you’re unsure whether you can legitimately use Importer’s Knowledge—or need help compiling the right documentation—get in touch with us.
We’ll help ensure your supply chain stays compliant, efficient, and cost-effective.
