United Kingdom HMRC Guidance: Introduction to rules of origin and claiming duties when trading between the UK and EU 12 October 202179 views1 min read Rules for moving goods between the UK and EU under the Trade and Cooperation Agreement. Contents UK-EU trading relationship Rules of origin under the Trade and Cooperation Agreement Easements for business under the Trade and Cooperation Agreement Claiming preferential treatment under the Trade and Cooperation Agreement Duty Drawback in the Trade and Cooperation Agreement Relevant rules of origin definitions More information Source gov.uk Customs HMRC Guidance: Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU HMRC Collection: Rules of origin for goods moving between the UK and EU