Jurisdiction(s):
United Kingdom

Determining origin for preferential tariffs under the UK–Australia Free Trade Agreement (A-UKFTA): product-specific rules, RVC calculations, valuation, accumulation, tolerances, fungible goods, packaging, indirect materials and non‑alteration

Published by a LexisNexis International Trade expert

Practice notes

This Practice Note offers practical guidance on the rules of origin relevant to trade in goods under the Australia United Kingdom Free Trade Agreement (Aus-UK FTA).

Introduction

Rules of origin set the criteria for determining where a product is from. Establishing origin is crucial for trade between Australia and the UK, as only goods treated as originating in either territory benefit from preferential tariffs, which are predominantly zero-rated. For further guidance on trading in goods and the tariff commitments under the Aus-UK FTA, see Practice Note: Trade in goods under the Aus-UK FTA. Goods that are not originating are subject to tariff treatment under the World Trade Organisation (WTO) framework and will attract the Most Favoured Nation (MFN) rate that applies to all WTO Member States. For guidance on MFN, see Practice Note: An introduction to Trade in Goods. For the WTO’s Agreement on Rules of Origin, see Practice Note: An introduction to the Rules of Origin.

Which goods are deemed to originate in either party?

For the purposes of the Aus-UK FTA, the following are considered to originate in either party:

goods

...

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Web page updated on 22/05/2026

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