For shippers based in the EU and given the new rules of origin statements, where goods have a value over 6000 Euros the shipper must have a REX number to present the statement on the Commercial invoice
See our blog for the statement wording https://supuk.com/our-blog/2021/brexit-checklist/
Please remind your shippers to ensure they have this number (if applicable due to value of cargo)
If your shipper does not have a REX number from 1st Jan 2022, they must urgently apply REX (europa.eu)
Since the introduction of CDS (HMRC Customs IT system) 1st October 2022 this has become paramount, if no REX statement and registration number is shown on the Commerical Invoice, you as the importer cannot claim the goods are of EU preferential origin.