Jurisdiction(s):
United Kingdom

UK-EU Trade and Cooperation Agreement: Practical Guide to Rules of Origin, Cumulation, Tolerances, Insufficient Production and Claiming Preferential Tariff Treatment

Published by a LexisNexis International Trade expert

Practice notes

This Practice Note offers practical guidance on the Trade and Cooperation Agreement (UK‑EU TCA). It explains when goods are treated as originating in either Party’s territory, whether because they are wholly obtained or because non‑originating materials have received an adequate degree of processing in a Party. It also sets out practical guidance on how to claim origin...

Introduction to Rules of Origin

Rules of Origin set the tests used to establish a product’s origin. Under the UK‑EU TCA they matter greatly for UK‑EU trade, as only goods that qualify as originating in either territory may enter duty‑free. Goods that do not qualify are subject to tariff treatment, which may arise under:

a comparable regional trade agreement, which might not be zero‑rated
the WTO framework, under which the goods attract the Most Favoured Nation (MFN) rate applying to all WTO Member States

Which goods are originating?

Article 39 specifies the categories of goods regarded as originating in the territory of either the UK or the EU (each a Party). These are:

goods...

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Web page updated on 22/05/2026

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