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Guidance on the application of the TCA: preferential treatment and rules of origin

On 24 December 2020, the EU and the UK reached an agreement on the terms of their future relationship following the UK’s withdrawal from the EU. The EU-UK Trade and Cooperation Agreement (TCA) provisionally entered into force on 1 January 2021 and provides for zero tariffs and zero quotas on all trade of EU and UK goods that comply with the appropriate rules of origin. Since the provisional entry into force, the Commission has actively engaged with Member States and industry to help them adapt to the new rules.

To assist EU businesses importing from and exporting to the UK, the Commission has developed detailed guidance on preferential treatment, origin and customs procedures within the framework of the new relationship with the UK.

Source ec.europa.eu

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