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Statutory guidance: Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020

Hm Treasury

April 18
14:41 2023

Rules of Origin: Special Rules for Determining Non-Preferential Origin, version 1.2, dated 12 April 2023

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The Tariff of the United Kingdom, version 1.15, dated 12th April 2023

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Details

This document sets out the product-specific rules, to determine the origin of imports outside of a preferential agreement.

The purpose of the Statutory Instrument is to establish the UKs non preferential rules of origin, which gives effect to the above reference document, with the product-specific rules. Non preferential rules of origin determine the economic nationality of imports that arrive outside of preferential agreements.

The rules provided in this reference document are to be applied to goods on the basis of their classification in the Goods Classification Table, and the Rules of Interpretation, contained in the Tariff of the United Kingdom version 1.6 reference document.

The statutory instruments that have given legal effect to the Special Rules for Determining Non-Preferential Origin reference document, and previous versions of this document, can be found at:

Published 16 December 2020
Last updated 18 April 2023 +show all updates
  1. Updated with: Rules of Origin: Special Rules for Determining Non-Preferential Origin, version 1.2, dated 12 April 2023 and The Tariff of the United Kingdom, version 1.15, dated 12th April 2023

  2. Updated the documents.

  3. First published.

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