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EU Preference Statement

EU Preference U110 and U112

The EU preference U110 and U112 codes are used to claim preferential rates of duty on goods imported into the UK from the EU. These codes are used in conjunction with the Customs Declaration Service (CDS) and must be declared in box 44 of the import entry.

To claim preferential rates of duty, the importer must prove that the goods meet the rules of origin requirements set out in the UK-EU Trade and Cooperation Agreement (TCA). The rules of origin are complex and vary depending on the type of goods being imported. However, in general, goods will meet the rules of origin requirements if they are:

  • Wholly obtained in the UK or EU
  • Substantially transformed in the UK or EU from materials that are wholly obtained in the UK or EU
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Once the importer has established that the goods meet the rules of origin requirements, they can claim preferential rates of duty by declaring the appropriate code in box 44 of the import entry. The following codes are used to claim preferential rates of duty on goods imported from the EU:


  • U110: This code is used if the claim is based on a statement on origin for a single shipment.
  • U111: This code is used if the claim is based on a statement on origin for multiple shipments of identical products to cover a 12-month period.
  • U112: This code is used if the claim is based on the importer’s knowledge of the origin of the goods.

In addition to declaring the appropriate code in box 44, the importer must also provide evidence to support their claim. The evidence required will vary depending on the type of goods being imported and the rules of origin requirements. However, in general, the evidence should include:


  • A statement on origin from the exporter.
  • A commercial invoice.
  • A packing list.
  • Any other documents that demonstrate that the goods meet the rules of origin requirements.

If the importer fails to provide the required evidence, the customs authorities may deny the claim for preferential rates of duty.

Benefits of Claiming Preferential Rates of Duty


There are a number of benefits to claiming preferential rates of duty on goods imported from the EU. These benefits include:


  • Reduced costs: Preferential rates of duty can significantly reduce the cost of importing goods from the EU. This can make imported goods more competitive and can help to boost trade between the UK and EU.
  • Increased efficiency: Claiming preferential rates of duty can help to speed up the import clearance process. This is because the customs authorities do not need to verify the origin of the goods if the importer has already provided the required evidence.
  • Improved compliance: Claiming preferential rates of duty can help to improve compliance with customs regulations. This is because the importer is required to provide evidence to support their claim. This evidence can help to ensure that the goods are correctly classified and that the correct amount of duty is paid.

The EU preference U110 and U112 codes can be used to claim preferential rates of duty on goods imported into the UK from the EU. These codes can provide a number of benefits to importers, including reduced costs, increased efficiency, and improved compliance. If you are importing goods from the EU, you should consider claiming preferential rates of duty to save money and speed up the import clearance process.

In addition to the EU preference U110 and U112 codes, there are a number of other codes that can be used to claim preferential rates of duty on goods imported into the UK. These codes are specific to the countries or regions with which the UK has a trade agreement. For more information on these codes, please visit the GOV.UK website.

Document Requirements

  • ✔ Certificate of Origin
  • ✔ Bill of Lading
  • ✔ Packing List
  • ✔ Commercial Invoice
  • ✔ Customs Clearance
Document Requirements