Use these general provisions to help you determine the origin of your products.
These general provisions set out the general rules for determining the origin of products traded under the Trade and Cooperation Agreement. They cover the basic ideas, of origin and how origin should be determined in specific instances, such as:
- when a product has accessories or is part of a set
- how packaging and materials used in production should be treated
They need to be read with the product-specific rule for a given product.
Contents
Latest Posts in "United Kingdom"
- Guernsey Seeks Companies to Support New GST Administration, Tender Deadline Approaches
- Navigating UK VAT: Key Considerations and Pitfalls in Exporting Goods
- HMRC’s New VAT Error Correction Rules: Stricter Penalties and Reporting Changes Explained
- UK Supreme Court Confirms VAT on Intragroup Fees for Former VAT Group Members
- Supreme Court Clarifies VAT Grouping and Time of Supply Rules in Prudential Assurance Case
