Guidance has been published on the rules of origin within the UK-EU Trade and Co-operation Agreement (TCA) necessary to meet to claim the tariff preferences negotiated.
While on qualifying goods a zero-tariff will apply - this is not the case for goods which do not meet the sufficient processing rule. The Guidance discusses the key definitions on wholly obtained and originating goods, together with providing definitions and examples of sufficient and insufficient processing.
Goods which are imported from the EU to the UK and which do not undergo sufficient processing while in the UK, will not be eligible for the tariff preferences if they are re-exported to the EU. In that case, those goods will face EU MFN tariffs.
Traders should also read this guidance in conjunction with ANNEXES ORIG-1 and ORIG-2 of the TCA to check the product specific rules of origin applicable to their commodities on sale.