Rules of Origin

Simply put, Rules of Origin are the criteria needed to determine the national source of a product.

• Read the Trade and Cooperation Agreement between the EU and the United Kingdom of Great Britain and Northern Ireland (Rules of Origin General Provisions pg.27-41 and Product Specific Rules pg.423-429).

Defra EU Rules of Origin Guidance Presentation provides an overview and introduction to Rules of Origin and contains details of some of the product specific rules regarding agricultural goods.

Defra EU Rules of Origin Detailed Business Guidance contains further information on the points covered in the above guidance.

The EU Rules of Origin Sector Guidance document covers some of the most relevant articles in Rules of Origin and provides a summary as well as relatable industry specific examples.

The NI Tariffs Guidance document covers implications for the movement of goods from GB to NI, covering interaction between RoO and 'at risk' register.

Other useful links

• Guidance purpose, common terms, and additional guidance links - GOV.UK (www.gov.uk)

Rules to establish the country of origin of imported and exported goods and to help identify those which qualify for lower or nil Customs Duty:

• https://www.gov.uk/guidance/check-your-goods-meet-the-rules-of-origin

Download detailed guidance documents on the rules of origin requirements under the UK’s deal with the EU (the Trade and Cooperation Agreement).

• https://www.gov.uk/government/publications/rules-of-origin-for-goods-moving-between-the-uk-and-eu

These documents explain the most important provisions which businesses need to understand and comply with, in order to ensure that they pay zero tariffs when trading with the EU. This applies to both businesses that wish to export goods to the EU at zero tariffs, as well as businesses who wish to import goods from EU at zero tariffs.

If you import or export using a preference agreement or the Generalised Scheme of Preference, you may be able to reduce the duties on your goods:

• Check if you can claim a preferential rate of duty - GOV.UK (www.gov.uk)

How to claim preferential rates of duty on goods covered in the UK's deal with the EU and how to declare goods imported into the UK on your import declaration

• Claiming preferential rates of duty between the UK and EU - GOV.UK (www.gov.uk)

A FAQ document is available on Defra’s Dropbox Paper page

• https://paper.dropbox.com/doc/Food-and-drink-businesses-working-with-the-EU-okwtTBZi3i836jcXnIrE0

Rules of Origin webinars

• Defra webinars on Rules of Origin took place during February and March 2021. See table below detailing sessions provided on the rules of origin for agri-food products. Defra contacts are also provided.

Sector Specific Guidance	Contact
At risk goods and UK trader scheme	aleyce.thompson@defra.gov.uk
Meat and Processed Meat	james.walsh@naturalengland.org.uk
Fish and Processed Fish	james.walsh@naturalengland.org.uk
Vegetable, fruit and nuts, and prepared veg, fruit and nuts	tom.dufty@defra.gov.uk
At risk goods and UK trader scheme (second session)	aleyce.thompson@defra.gov.uk
Coffee, tea, spices, miscellaneous	tom.dufty@defra.gov.uk
Animal and vegetable fats and oils	tom.dufty@defra.gov.uk
Cereals and Cereal products	Maria.Brown@defra.gov.uk
Dairy, eggs, honey	george.hyde@defra.gov.uk or Tanyel.sonuvar@defra.gov.uk
Drinks	james.walsh@naturalengland.org.uk
Sugar and chocolate	George.hyde@defra.gov.uk or tanyel.sonuvar@defra.gov.uk
Animal Feed	Maria.Brown@defra.gov.uk

Invest NI - EU Exit Webinar: What Rules of Origin means for Northern Ireland Business (Tuesday 2 March 2021) - event video

Recorded webinars are available on gov.uk:

• Webinars for exporters of products of animal origin, live animals, plants and plant products to the EU
• Webinars for importers of food and drink products from the EU to Great Britain or via
• https://youtu.be/NNfFjtBvn1o (video)