Statutory guidance

Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020

Find out about the product-specific rules, to determine the origin of imports outside of a preferential agreement.

• From: HM Revenue & Customs and HM Treasury
• Published: 16 December 2020
• Last updated: 2 February 2024 — See all updates

Documents

Rules of Origin: Special Rules for Determining Non-Preferential Origin, version 1.2, dated 12 April 2023

MS Word Document, 144 KB

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The Tariff of the United Kingdom, version 1.19, dated 31st January 2024

MS Word Document, 4.02 MB

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Details

This document sets out the product-specific rules, to determine the origin of imports outside of a preferential agreement.

The purpose of the Statutory Instrument is to establish the UK’s non preferential rules of origin, which gives effect to the above reference document, with the product-specific rules. Non preferential rules of origin determine the economic nationality of imports that arrive outside of preferential agreements.

The rules provided in this reference document are to be applied to goods on the basis of their classification in the Goods Classification Table, and the Rules of Interpretation, contained in the Tariff of the United Kingdom version 1.6 reference document.

The statutory instruments that have given legal effect to the “Special Rules for Determining Non-Preferential Origin” reference document, and previous versions of this document, can be found at:

• The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020.
• The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021

Published 16 December 2020
Last updated 2 February 2024 + show all updates

1. 2 February 2024

   The Tariff of the United Kingdom, version 1.19, dated 31st January 2024 - file attachment CREATED The Tariff of the United Kingdom, version 1.18, dated 11th December 2023 - file attachment DELETED

2. 9 January 2024

   The Tariff of the United Kingdom, version 1.18, dated 11th December 2023 added, The Tariff of the United Kingdom, version 1.17, dated 7th November 2023 deleted

3. 9 November 2023

   The Tariff of the United Kingdom, version 1.17, dated 7th November 2023 updated

4. 18 April 2023

   Updated with: Rules of Origin: Special Rules for Determining Non-Preferential Origin, version 1.2, dated 12 April 2023 and The Tariff of the United Kingdom, version 1.15, dated 12th April 2023

5. 29 December 2021

   Updated the documents.

6. 16 December 2020

   First published.