Must-read guidance for users of the EU-UK TCA

October 2021

HMRC published a new collection of guidance to help businesses understand the rules of origin in the EU-UK Trade and Cooperation Agreement. The collection Rules of origin for goods moving between the UK and EU contains:

Introduction to rules of origin and claiming duties when trading between the UK and EU

Rules for moving goods between the UK and EU under the Trade and Cooperation Agreement.

Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU

Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.

General rules to determine the origin your products for trade between the UK and EU

Use these general provisions to help you determine the origin of your products.

Insufficient production for manufacturing and agri-food processes when trading between the UK and EU

Check what processes are considered as insufficient production under the Trade and Cooperation Agreement.

Case studies for insufficient production when trading between the UK and the EU

Use the case studies to help you decide when your goods may (or may not) go beyond insufficient production.

Using the Harmonised System and product-specific rules for trade between the UK and EU

Find out how to use the Harmonised System to classify your goods and what the product-specific rules are.

Every trade agreement has its own set of rules of origin. Therefore, businesses exporting to multiple countries have to check the rules in multiple trade agreements.

Let us know if you want a second pair of eyes to check your origin verification!