To ask the Chancellor of the Exchequer, with reference to the import of (a) fresh fruit, (b) vegetables and (c) dairy products from Israel, what checks are made by HMRC to ensure that the place of origin given on the certificate of marketing standards is consistent with the post codes given on the relevant invoice/EUR1.
16 June 2020
Under the technical arrangement of the EU-Israel Association Agreement a proof of preferential origin document is required that must contain the postal code and the name of the city, village or industrial zone in which the goods were produced. Where HMRC’s risk assessment indicates that the goods may have been produced in non-eligible locations, HMRC perform physical examinations of goods or check proof documents. HMRC refuse preference where the goods cannot be shown to be produced in an eligible location. HMRC can also request that the Israeli Customs Authorities verify the accuracy of the information provided on the proof of preferential origin document.
HMRC raised verification requests with the Israeli Customs Authorities to confirm that claims to preferential tariff treatment were made in compliance with the EU-Israel Association Agreement and the technical arrangement on:
- 17 occasions in 2017
- 10 occasions in 2018, and
- 7 occasions in 2019.
The number of agricultural consignments imported from Israel claiming preferential tariff treatment under the EU-Israel Association Agreement and checked by HMRC was:
- 52 in 2017
- 70 in 2018, and
- 29 in 2019
In accordance with the terms of EU-Israel Association Agreement and the technical arrangement, when confirming eligibility to preferential treatment, HMRC should only verify the details on the preferential proof of origin. A certificate of marketing standards is not a preferential proof of origin.