EU-UK preferential origin
A Trade and Cooperation Agreement has been agreed between the European Union (EU) and the United Kingdom (UK). Subject to the ratification process by all parties, the Agreement has provisional effect from 1 January 2021.
If you trade with Great Britain (GB) after the transition period, the rules of trade with a non-EU country will apply. You must complete the appropriate customs declarations to allow you to move goods to, from or through GB.
Under the Revised Protocol on Ireland and Northern Ireland (NI) customs declarations are not required to move goods to or from NI.
You will find further information in Brexit.
Next: Preferential tariff treatment