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).
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:
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.