Rules of origin for goods moving between the UK and EU
Detailed guidance on the rules of origin requirements under the UK鈥檚 deal with the EU (the Trade and Cooperation Agreement).
Last updated 6 October 2021
These guides give detailed information about the rules of origin requirements under the UK鈥檚 deal with the EU (called the Trade and Cooperation Agreement).
, including if you trade with non-EU countries, to find out if you can reduce the duties on goods you import or export.
The rules apply to businesses that want to:
- import goods from the EU at zero tariffs
- export goods to the EU at zero tariffs
You will need to read each guide to understand the most important rules of origin provisions you must follow, to make sure that you pay zero tariffs when trading with the EU.
You can either:
- use this guidance and the rules of origin text to understand the requirements
- for you
You should also check the full rules of origin text to find out your full obligations if you want to export or import goods between the UK and EU and take advantage of the preferential treatment.
These documents are not relevant if your business does not want to claim preferential treatment on the goods you import from the EU, or export to the EU. Those goods will be subject to the importing party鈥檚 non-preferential tariff. Payments of tariffs and duties will still be due in line with the UK鈥檚 and EU鈥檚 import requirements.