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EU-UK TCA: Where do I find the Product Rules of Origin for zero tariffs?

Access the Product Specific Rules of Origin under the EU-UK FTA with one click to benefit from free trade with the UK or the EU.

Rules of origin determine where your goods originate from and which goods are covered in preference agreements.

This means that the origin is the economic nationality of goods being imported and exported (where they have been produced or manufactured).

It is not just where they have been shipped or bought from.

If your products make using materials from different countries, then the goods are usually classed as “sufficiently worked or processed’ if they’ve either been produced using materials or were partially processed in countries outside the originating country or territory.

If 2 or more countries are involved in the production, the goods are deemed to have originated in the country or territory where they were last substantially worked or processed.

The EU-UK FTA sets out the rules that goods must comply with to be considered substantially worked or processed. These are the product-specific rules.

This will include:

  • the product classification heading or chapter number

  • a detailed description of the goods

  • a description of how non-originating materials must be worked or processed to get originating status

Working out if your goods are sufficiently worked or processed

There are 3 rules to help you decide if goods are sufficiently worked or processed. These rules apply to both imports and exports.

The ad-valorem, or ‘value added’ rule

The value-added rule sets a limit on the value of non-originating materials which can be used before the finished product is considered as not originating. This value is typically a defined percentage of the ex-works price of the finished good (the price paid for the good, not including shipping and insurance costs) and will be stated in the relevant agreement.

Some agreements will use the ex-works price as the value of the good, but this is not always the case, and you should check the specific agreement. If this rule applies to your goods, it will state ‘Manufacture in which the value of all the materials used do not exceed [X]% of the ex-work price of the product’.

  • You must compare the customs value of all the non-originating materials used in the production of your goods with the ex-works price of your good.

  • The customs value is the value of the non-originating material declared to the customs authority of the country in which they are used to produce the final goods.

The change of tariff classification rule

Your goods cannot have the same tariff classification as any of the non-originating materials used to make the final goods. If this rule applies to your goods, it will state ‘Manufacture from materials of any heading except that of the product.’ Other tariff classifications can also be specified. In this case, you must compare the tariff classification of:

  • all non-originating materials used

  • your end-product

If the tariff classifications meet the requirements in the agreement, the rule has been met.

Manufacture from certain products or through specific processes rule

This rule defines either which specific:

  • non-originating materials may be used in the manufacture of your goods (the originating status for your end-product will be retained)

  • processes that need to have taken place in order to get originating status

If this rule applies to your goods, it will state ‘Manufacture from [yarn] [meat], and so on.’

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