This guidance is produced in partnership with Deloitte, the BRC’s Annual Trade Partner 2020/21. 

The Trade and Co-operation Agreement between the UK and the EU includes new Rules of Origin, stipulating which goods are, and are not, subject to zero tariffs. The rules are complex with complications in how zero tariffs are applied to goods when they cross in and out of different customs territories.
This guide helps explain the new Rules and their practical application across different supply and distribution chains, with advice on how to mitigate business impacts and associated costs.


Working in partnership

Through our partnership with Deloitte and their market-leading Global Trade Advisory teamGlobal Trade Bureau and Global Brexit Insights, we’re able to bring additional guidance, support and expertise to our retail members.

By virtue of our Partnership with Deloitte, BRC members can also benefit from additional support on customs declarations.

  • Looking for third party support? BRC members can benefit from a 15% discount on the Deloitte customs declarations service.
  • Managing customs compliance in-house? BRC members are invited to take part in trials of a new Deloitte technology platform that uses automated intelligence to enable businesses to prepare and submit their own customs declarations.
If you want to take advantage of the discounted service or learn more about preparing customs declarations in-house, please contact: