Rules of origin for goods moving between the UK and EU

The rules of origin requirements are some of the most important provisions that your business needs to understand and meet, under the UK's deal with the EU.



These documents give detailed guidance on 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

The guidance explains the most important rules of origin provisions which businesses need to understand and follow, to make sure that they pay zero tariffs when trading with the EU.

Published 29 December 2020
Last updated 18 August 2021 + show all updates
  1. New guidance and case studies on insufficient production for manufacturing and agri-food processes.

  2. Guidance about the rules for small consignments of goods has been updated.

  3. The 'Guidance purpose, common terms, and additional guidance links' and '2. Origin procedures: proving originating status and claiming preferential treatment' attachments have been amended to show the final date that traders can use the deferred declaration scheme, including submitting supplementary declarations up to 175 days after the goods have been imported, has been changed from 30 June 2021 to 31 December 2021.

  4. First published.