ECEP01150 - Introduction: The law

The current legal basis for each trading Agreement between the UK and those countries that grant preferential treatment to goods that originate in the UK is contained in various origin reference documents. They only relate to trade between the UK and the parties concerned. Most of these are bilateral (2-way), but some are unilateral (imports into the UK only).

The origin reference documents provide for the administration of the agreements and lay down the rules of origin.

An up-to-date list can be found on Gov.UK at: https://www.gov.uk/government/publications/reference-documents-for-the-customs-tariff-preferential-trade-arrangements-eu-exit-regulations-2020