EU-UK preferential origin
Overview
A Trade and Cooperation Agreement has been agreed between the European Union (EU) and the United Kingdom (UK). It has effect from 1 January 2021.
If you trade with Great Britain (GB) from that date, the rules of trade with a non-EU country apply. You must complete the appropriate customs declarations to allow you to move goods to, from or through GB.
Under the Revised Protocol on Ireland and Northern Ireland (NI) customs declarations are not required to move goods to or from NI.
You will find further information in Brexit.
Further information
Rules of origin
This video outlines the rules of origin and preferential duty rates.
Next: Preferential tariff treatment