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:
Rules for moving goods between the UK and EU under the Trade and Cooperation Agreement.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
Use these general provisions to help you determine the origin of your products.
Check what processes are considered as insufficient production under the Trade and Cooperation Agreement.
Use the case studies to help you decide when your goods may (or may not) go beyond insufficient production.
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!