Benefits of the EU-UK Trade and Cooperation Agreement

  1. Overview
  2. Origin of goods and tariffs
  3. AEO mutual recognition

Origin of goods and tariffs

In the Trade and Cooperation Agreement (EU-UK TCA), tariff duties are eliminated for products that meet the relevant rules on origin. A claim for preferential tariff treatment can be made only when the goods are of:

  • UK origin for imports
  • or
  • EU origin for exports.

UK Origin for imports

A preferential rate (0%) will apply to goods originating in the UK. This is provided a request for preferential treatment has been included on the customs declaration, when the goods enter into free circulation in the EU. The EU Tariff database (TARIC) was updated with this rate effective from 1 January 2021.

A claim for preferential treatment can be based on a ‘statement on origin’ made by the exporter in GB stating that the product qualifies for preferential rates. This is included on the invoice issued by the exporter in GB. It is also possible for the importer to claim the preference on the basis of the importer’s knowledge (See Article ORIG.18 of the EU-UK TCA).

This allows the importer to claim preferential tariff treatment based on:

  • information in the form of supporting documents
  • or
  • records provided by the exporter or manufacturer

which are in the importer’s possession.

EU Origin for exports

A preferential rate (0%) can apply to goods originating in the EU that are being exported to the UK. Claims can be based on a 'statement of origin' or on 'importer’s knowledge'. Importers in the UK may require a statement on origin from EU exporters to allow them to avail of preferential tariffs under EU–UK preferential origin. An EU exporter using a ‘statement on origin’ must be registered on the Registered Exporter System (REX) unless the consignment value is below €6,000. Details of REX registration are available at Registered Exporters System (REX).

Next: AEO mutual recognition