Non-preferential origin
Provision is made by T(CT)A 20181 to define the non-preferential origin of goods for the purposes, inter alia, of applying the Customs Tariff of the UK and the preparation and issue of certificates of origin2. For non-preferential purposes, goods originating in a country are those wholly obtained or produced in that country. Goods whose production involved more than one country are deemed to originate where they underwent their last substantial transformation3.
Preferential origin
Provision is also made by T(CT)A 2018 for the making of rules on preferential origin of goods4. Such rules are made either by agreement or unilaterally. In the case of the preferential tariff measures contained in agreements which the UK has concluded with certain countries or groups of countries and which provide for the granting of preferential tariff treatment5, the rules are determined in those agreements6. As to the goods arriving from or being sent to the EU, the Origin Procedures in the TCA (Articles ORIG.18-28) sets
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 14:18