22 April 2021 
Andrea Marshall, Tax Specialist
HMRC has added the following clarification regarding small consignments to the rules of origin guidance within 2. Origin procedures: proving originating status and claiming preferential treatment
2.1.2 Rules for small consignments of goods
So long as they are declared to the customs authorities as meeting the origin rules, some goods may be imported without the need for a formal proof of origin (a waiver).
For import into the EU, this waiver applies to goods valued under:
For the EU this waiver does not apply to commercial imports.
For import into the UK, this waiver applies to any goods valued in total £1,000, regardless of whether they are imported for commercial or non-commercial purposes. Where the total value of the all the goods exceeds £1,000, you can only claim preference on those goods for which you can prove the preferential origin.
These waivers do not apply if it is established that the import forms a series of importations that are being made separately to avoid the normal requirements.
