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HMRC Collection: Rules of origin for goods moving between the UK and EU

The rules of origin requirements are some of the most important provisions that your business needs to understand and meet, under the UK’s deal with the EU.

These guides give detailed information about the rules of origin requirements under the UK’s deal with the EU (called the Trade and Cooperation Agreement).

The rules apply to businesses that want to:

  • import goods from the EU at zero tariffs
  • export goods to the EU at zero tariffs

Source gov.uk

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