Rules of origin for goods moving between the UK and EU

Last updated 19 August 2021

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.

The links below provide detailed guidance on the rules of origin requirements under the UK’s deal with the EU (the Trade and Cooperation Agreement).

They explain 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.

• Guidance purpose, common terms, and additional guidance links
• 1. Introduction to rules of origin and claiming preferential tariffs (duties)
• 2. Origin procedures: proving originating status and claiming preferential treatment
• 3. General provisions: checking your goods meet the rules of origin
• 4. What product-specific rules are and examples
• 5. Insufficient production for manufacturing and agri-food processes
• Annex A: the Harmonized System and how to classify your goods
• Annex B: statement on origin text
• Annex C: case studies for insufficient production

Read more about the rules of origin for goods moving between the UK and EU.