This document provides detailed guidance on the rules of origin requirements under the TCA and explains the most important 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.
Businesses may refer to this guidance and the rules of origin text directly to understand their requirements, or they may defer to a customs intermediary to comply with their obligations.
Importantly, this guidance document does not contain information or explanations for all rules of origin relevant to the TCA. Rather, this guidance provides detail on the most important provisions, and businesses should still refer to the full TCA rules of origin text to understand their full obligations should they wish to export or import goods between the UK and EU and take advantage of the preferential treatment.