The UK-EU Trade and Cooperation Agreement (TCA) allows businesses to trade goods between the UK and the EU on a tariff-free (i.e., no duties/taxes on imports) and quota-free (i.e., no limits on imports) basis. However, to benefit from this tariff-free treatment, the exported goods must originate in the UK or an EU Member State.
Meeting these new ‘rules of origin’ requirements is more complex that it may appear and has contributed to supply chain disruption. This article explains the key terms and the steps businesses can take.
Source EY
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