Slovak firms exporting to the UK will need a certificate of origin from January 1, 2021. In the case of temporary export, they will have to ask for the ATA Carnet, i.e. an international customs document, which permits the tax-free and duty-free temporary export and import of non-perishable goods for up to one year.
Both documents are issued by the Slovak Chamber of Commerce and Industry (SOPK).
The reason for the change is a new regime in the mutual business relations between the EU and the UK. In terms of EU member states, the cross-border trade and the movement of goods will follow the rules that apply to the trade between the EU and non-EU countries, the TASR newswire reported.
The ATA Carnet is the most appropriate form in terms of customs formalities, without the need to pay customs duties, taxes or other fees related to temporary imports to the UK, according to the SOPK, the only body entitled to issue the document in Slovakia.
The goods temporarily delivered based on the ATA Carnet needs to be exported back to the exporting country in an unchanged condition and by a previously set deadline. It cannot be used for perishable goods or goods designed for consumption, remaking, processing or repair.
The non-preferential certificate of origin is the form of certificate issued for the purpose of complying with non-preferential rules of origin. This type of certificate basically certifies the country of origin of product without allowing it to be entitled to preferential tariffs under preferential trade regimes.
If the British importer asks the Slovak exporter to show this certificate, it will be issued by the SOPK or its regional branches based on the application and submitted documents. It will use the same procedure for the applications to verify the documents in international trade, like export invoices, delivery notes, distribution and agency agreements, TASR reported.Read more
29. Dec 2020 at 17:42 | Compiled by Spectator staff