top of page

Rules of Origin under the EU-UK TCA: In 2022, Supplier’s Dec’s become mandatory

Updated: Dec 7, 2021

(S,P) In 2022, supplier declarations to support proof of origin become mandatory in the EU and the UK. Are you ready?

What are the rules of origin?

Businesses need to have information about rules of origin and how to use preferential tariffs when they buy and sell goods with the EU or the UK.

Rules of origin and how to use preferential tariffs for trade between the UK and EU 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 EU-UK’s deal - 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 EU-UK TCA mean that if you buy goods from the UK or the EU and bring them into the EU or 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 UK or EU customers will be able to do the same for goods they buy from the EU or UK respectively.

To benefit from preferential tariffs, you must have proof that:

• goods you import into the UK from the EU originate in the EU

• goods you import into the EU from the UK originate in the UK

• goods you export from the UK to the EU originate in the UK

• goods you export from the EU to the UK originate in the EU

What is ‘origin’

By 'origin' 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.

Rules of origin are not the same for all types of goods.

Different kinds of goods face different rules and specifications, called product-specific rules, so you need to check the individual rules for your goods.

You can find more information about rules of origin when trading between the UK and EU on our “Rules of Origin” Hub. This is also where you can watch the Rules of Origin recorded webinar for information on how to check if your goods meet the rules of origin requirements.




How to prove the origin of goods traded between the EU and the UK and vice versa

To benefit from preferential tariffs, the rules of origin requirements in the TCA must be met for:

• goods imported into the UK from the EU, and

• goods imported into the EU from the UK.

UK and EU importers will need to have one of the following proofs of origin:

• a statement on origin that the product is originating, made out by the exporter

• the importer’s knowledge that the product is originating You can find more information about how to prove the origin of goods you trade between the UK and EU on our expert blog on

New requirements for supplier declarations from 1 January 2022

For some goods, the exporter may also need to hold supplier declarations. Supplier declarations are documents that your supplier provides to you, that help you establish whether the goods you’re exporting meet the product specific rules of origin. These are needed as supporting evidence to confirm the origin of the goods, when the manufacture alone is not enough to meet the product specific rules of origin.

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.

Between 1 January and 31 December 2021, you have been allowed to export goods to the EU or the UK using preferential tariffs without supplier declarations, as long as you were confident that these goods met the rules of origin.

Also see below to download the guidance available

This was to allow you more time to get your supplier declarations afterwards.

This temporary easement will end on 31 December 2021 and you must hold supplier declarations for goods you’ve exported this year. If you cannot provide a supplier declaration, or other suitable evidence, to confirm the origin of goods you exported to the EU or the UK between 1 January and 31 December 2021, you must let your UK or EU customer know.

If you’re asked to verify the origin of your goods and you can’t provide this supporting evidence:

  • your EU or UK customer will be liable to pay the full (non-preferential) rate of customs duty,

  • you may be charged a penalty, and

  • you may be excluded from using preferential tariffs going forward.

Download the legislation in the EU and UK

Supplier Declarations - CELEX_32020R2254_EN_TXT
Download PDF • 518KB

Proving originating status and claiming a reduced rate of Customs Duty for trade between t
Download • 277KB

Essential, online Customs & Global Trade Support

You can find more information about using supplier declarations to support a proof of origin on our expert blog on and our Rules of Origin Information Hub. Moreover, we offer three training specifically helping you to get to grips with rules of origin and supplier declarations:

1. Live Workshop: Get Proof of Origin Right!

2. Live Training: Rules of Origin under the EU-UK Trade & Cooperation Agreement

3. Live Training: Leverage Trade Agreements Effectively

Where to find even more help and support

About Customs Manager Ltd.

Working with us means having a Customs Advisor, Global Trade Expert and Export Controls Consultant, on speed-dial. If you are looking for a customs consultant UK and EU, let us help you trade effectively, efficiently and, of course, compliantly, wherever you want to go in the world.

Need to stay up-to-date with changing customs and global trade rules? We monitor legislation so our clients don't have to. Learn about all changes in our fresh expert blog, join exclusive briefings and ask any questions 24/7 through to the VIP hotline. Or sign up to our no-charge, insightful newsletter.

Entrust us with your training needs and help us to upskill you and your teams in English, German, French and Spanish. We offer public and private live, in-house and on-demand (study from anywhere and anytime) courses.

To complete our support for globally trading businesses, we are also a UK Customs Broker. We act as a customs clearance agent on behalf of many EU and UK businesses, assisting with customs documentation and all other formalities to ensure the customs clearance of our goods. Whether you’re seeking a long-term partner to look after your customs clearance or require support for a one-off shipment, please don’t hesitate to get in touch to discuss your requirements.

Important Notice

Customs Manager Ltd. owns the copyright in this information, unless other sources are identified.

You are not allowed to use this information in any way that infringes the intellectual property rights in it. You may have to hold a valid licence to use this information. A licence can be obtained by becoming a Premium subscriber to the Customs Managers’ Trade Intelligence service. As a Premium subscriber, you may download and print this information which you may then use, copy or reproduce for your own internal non-profit-making purposes.

However, under no circumstances are you permitted to use, copy or reproduce this information to profit or gain.

In addition, you must not sell or distribute this information to third parties who are not members of your organization, whether for monetary payment or otherwise.

This information is intended to serve as general guidance only and does not constitute legal advice. We cannot guarantee the quality, content, or accuracy of the information provided on this page as laws and information change regularly. Moreover, the application and impact of laws can vary widely based on the specific facts involved. This information should not be used as a substitute for consultation with professional legal or other competent advisers. Before making any decision or taking any action, you should consult a Customs Manager Ltd. professional.

In no circumstances will Customs Manager Ltd, be liable for any decision made or action was taken in reliance on the information contained within this document or for any consequential, special or similar damages, even if advised of the possibility of such damages.

114 views0 comments
bottom of page