Change in Requirements for Importers Knowledge – Effective 28.03.26

What is Importers Knowledge – Importers Knowledge can be used to claim preferential duty rates where an official certificate of origin, origin statement, or REX number, is not provided. This means importers must have sufficient evidence or information to support a preferential claim, such as product documentation and supply chain records. It is the importer’s responsibility to ensure that goods qualify for preferential duty rates under trade agreements. By relying on their own knowledge and due diligence, importers can confidently claim reduced duties, provided they can demonstrate compliance with relevant rules of origin and maintain proper records for customs review.

There are important changes regarding the use of Importers Knowledge for preferential duty claims, which will take effect on 28th March 2026. As these new requirements approach, it is essential that you hold robust internal evidence at the time of import, demonstrating that your goods meet the rules of origin.

To comply, you must maintain documentation such as production process records, details regarding the origin of materials, commodity codes, value and weight evidence, and traceability documentation. Additionally, you are required to provide a document reference number, which we will need to reference on your customs declaration, that links directly to this internal evidence. It is essential that your supporting proof is readily available and properly referenced.

Please be aware that HMRC may audit these claims, and if the required evidence is not present, duty may be reassessed. If you do not hold this internal evidence at the point of completing your customs entry, we will be unable to declare your goods with preferential duty applied.

With these requirements coming into force on 28th March 2026, please ensure you are prepared.

If you have any questions, please let us know.

Email: customsclearance@nsa.com

Telephone: +44 (0)1579 386633