Guidance: Rules of Origin and tariff-free trade

Feb 03, 2021

As noted above, if your goods originate in the EU or UK, you may be able to claim a preferential (zero) rate of duty when the goods are imported into the EU or UK. This means the goods will be free of customs duty. The UK government has updated its guidance on claiming preferential rates of duty on goods, including a clarification on the statement of origin section and the need to identify goods that are originating and non-originating.

The guidance on how to declare goods imported into the UK on your import declaration has been updated. For more information, click here.

For goods to be free from customs duty, the product must originate in the EU or UK (as the exporting country) as set out in Chapter 2 of the Trade and Cooperation Agreement ‘Rules of Origin’ and the ‘Product Specific Rules of Origin’ contained in Annex ORIG-2. The introductory notes to product specific Rules of Origin can be found in Annex ORIG-1.

When checking the product specific rules, you will need to know how to classify your goods.

If your goods do not meet the Rules of Origin requirements (or if you cannot prove that the goods meet them) you will still need to pay customs duty. To find out the rate of duty, you will need to classify your goods correctly.