On 28 September 2026, Revenue issued eBrief No. 141/26 updating guidance on Preferential Origin for customs purposes. The brief covers the rules of origin under EU trade agreements (e.g., CETA, EU-Japan EPA) and the requirements for claiming preferential tariff rates, including origin declarations, supplier declarations, and proof of origin.
Key Takeaways
- Origin Documentation: Importers must hold valid proof of origin (e.g., EUR.1, origin declaration) at time of import to claim preferential duty rates.
- Supplier Declarations: Traders must maintain supplier declarations for materials used in production to support originating status.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement