Rules of origin – for imports and exports
The UK’s deal with the EU, called the Trade and Cooperation Agreement (TCA), means that the goods you import or export may benefit from a reduced rate of Customs Duty (tariff preference). To use this, you need proof that the goods you:
- import from the EU originate there
- export to the EU originate in the UK
By ‘originate’ we mean where goods (or the materials, parts or ingredients used to make them) have been produced or manufactured. It is not where the goods have been shipped or bought from. Your goods will need to meet the product specific rules of origin requirements set out in the TCA.
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Throughout 2021, you have been allowed to export goods to the EU using tariff preference and get supplier declarations afterwards, to give you more time. But from 1 January 2022 you must have supplier declarations (where required) at the time you export your goods.
If you cannot provide a supplier declaration to confirm the UK origin of goods you exported to the EU between 1 January and 31 December 2021, you must let your customer know.
If you’re subject to a request for verification by EU customs authorities and you can’t provide this supporting evidence, your EU customer will be liable to pay the full (non-preferential) rate of Customs Duty and we may also charge you a penalty.