Rules of origin are one of the most important trading requirements you need to understand and meet if your business buys or sells goods internationally. These rules are used in trading agreements between different countries, like the UK’s deal with the EU – called the Trade and Cooperation Agreement (TCA). The rules are used to determine the country of origin of goods being imported and exported and whether they’re eligible for preferential tariffs.
The preferential zero tariffs in the UK-EU TCA mean that if you buy goods from the EU and bring them into the UK, and they meet the rules of origin in the TCA, you will not need to pay any Customs Duty on those imports. Your EU customers will be able to do the same for goods they buy from the UK.
You can find more information about rules of origin when trading between the UK and EU on GOV.UK.
You can also watch the 'Rules of origin recorded webinar' for information on how to check if your goods meet the rules of origin requirements.
You can find more information about how to prove the origin of goods you trade between the UK and EU on GOV.UK.
From 1 January 2022, if you make out statements on origin for goods you export to the EU, you must have supplier declarations (where needed) at the time you export your goods.
You can find more information about using a suppliers' declarations to support a proof of origin on GOV.UK.