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"
- UK Budget 2025: VAT E-Invoicing, Digital Compliance, and Post-Brexit Tax Reforms Announced
- FTT Rules HMRC Closure Notice Bars VAT Registration: Hairdresser’s Turnover Below Threshold, Appeal Allowed
- UK Tribunal Rules Self-Employed Hairdresser Not Liable for VAT Registration Under Rent-a-Chair Model
- EU Insists on VAT Representative for UK Firms Despite British Objections to Import Rules
- Mandatory B2B e-invoicing as of April 2029
