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 comply with, under the UK's deal with the EU.



This document provides detailed guidance on the rules of origin requirements under the UK’s deal with the EU (the Trade and Cooperation Agreement).

It explains the most important Rules of Origin provisions which businesses need to understand and comply with, in order to ensure that they pay zero tariffs when trading with the EU. This applies to both businesses that wish to export goods to the EU at zero tariffs, as well as businesses who wish to import goods from EU at zero tariffs.

These guidance documents are of an explanatory and illustrative nature. Legislation takes precedence over the content of these documents and should always be consulted.

Published 29 December 2020
Last updated 22 April 2021 + show all updates
  1. Guidance about the rules for small consignments of goods has been updated.

  2. 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.

  3. First published.