Rules of origin for goods moving between the UK and EU

Last updated 6 October 2021

These guides give detailed information about the rules of origin requirements under the UK’s deal with the EU (called the Trade and Cooperation Agreement).

Read all the guides on rules of origin, including if you trade with non-EU countries, to find out if you can reduce the duties on goods you import or export.

The rules apply to businesses that want to:

• import goods from the EU at zero tariffs
• export goods to the EU at zero tariffs

You will need to read each guide to understand the most important rules of origin provisions you must follow, to make sure that you pay zero tariffs when trading with the EU.

You can either:

• use this guidance and the rules of origin text to understand the requirements
• get someone to deal with customs for you

You should also check the full Trade and Cooperation Agreement rules of origin text to find out your full obligations if you want to export or import goods between the UK and EU and take advantage of the preferential treatment.

These documents are not relevant if your business does not want to claim preferential treatment on the goods you import from the EU, or export to the EU. Those goods will be subject to the importing party’s non-preferential tariff. Payments of tariffs and duties will still be due in line with the UK’s and EU’s import requirements.

• Introduction to rules of origin and claiming duties when trading between the UK and EU

• Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU

• General rules to determine the origin of your products for trade between the UK and EU

• Checking the origin of your goods using product specific rules when trading between the UK and EU

  Insufficient production for manufacturing and agri-food processes when trading between the UK and EU

• Case studies for insufficient production when trading between the UK and the EU