Rules of Origin - FAQ EU - UK TCA
- Arne Mielken
- May 26, 2025
- 4 min read
Rules of Origin in the EU-UK Trade and Cooperation Agreement: Frequently Asked Questions (FAQ).
As a result of the UK leaving the EU Single Market and Customs Union, there have been changes in the way businesses in Great Britain trade goods with the EU in 2021. To export goods to the EU, UK businesses must now comply with customs procedures of any non-EU member, including UK export declarations and import requirements on entry to EU Member States. Border controls with full customs checks have been applied since January 2022 for importing goods into the UK.
On December 24th, 2020, the EU and the UK signed the EU-UK Trade and Cooperation Agreement (TCA). The TCA ensures that goods moving between the EU and UK do not have to pay any tariffs or quotas, as long as they meet the preferential rules of origin (RoO).
Rules of origin are a vital aspect of any free trade agreement, such as the TCA, as they ensure that zero-tariff trade can be guaranteed for the exchange of EU and UK goods. Although claiming preferential treatment can be complex, it is necessary to comply with the requirements and procedures to receive tariff-free trade. Preferential rules of origin apply to goods from countries that meet specific criteria, and only goods that meet these criteria will receive tariff-free trade.
The "economic nationality" of a good is determined by RoO, based on the origin of the products or materials used in its production. This prevents goods manufactured in third countries from being routed through the UK or the EU to avoid paying third-country tariffs.
The rules are simple: if goods are imported into the UK and "originate" in the EU or vice versa, they will be entitled to preferential treatment. Goods that are primarily manufactured in a non-EU country or have had insufficient processing in the EU or the UK will be subject to tariffs in the importing country.
But there are a lot of questions regarding rules of origin which we must cover. Download the guide from the EU here:
Download the Official FAQ Document
On December 24th, 2020, the European Union (EU) and the United Kingdom (UK) signed a trade agreement called the EU-UK Trade and Cooperation Agreement (TCA). The main purpose of this agreement is to allow goods to be transported between the EU and UK without any tariffs or quotas. However, in order for goods to qualify for this exemption, they must meet the preferential rules of origin (RoO). If you need to understand these rules, there is a guide available for traders to help them master the RoO of the EU-UK TCA. You can download the FAQ by clicking on the link provided below.
Training on Rules Of Origin
We offer a wide range of practical training courses on rules of origin that you can explore and that you can book here: www.customsmanager.org/events
Updates to all the Rules of Origin
We continue to offer ongoing updates on all matters of rules of origin and how to make sure that your products originate under the terms of the agreement. Please review the latest updates here: https://www.customsmanager.info/all-news/categories/rules-of-origin
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