United Kingdom — Rules of Origin & FTAs

The United Kingdom's post-Brexit customs regime determines the origin of imported goods under the Taxation (Cross-border Trade) Act 2018 ("TCTA 2018"), which came into force on 31 December 2020 following the end of the Brexit transition period. Section 17 of TCTA 2018 provides the statutory framework for determining the "place of origin of chargeable goods" and authorises HM Treasury to make detailed regulations implementing origin rules for both non-preferential and preferential purposes.

## Non-preferential vs. preferential origin

The UK origin regime distinguishes between non-preferential origin (used to determine country-of-origin marking, trade-remedy measures, and government procurement eligibility) and preferential origin (used to determine eligibility for reduced or zero tariff rates under free trade agreements and autonomous preference schemes).

Non-preferential origin is governed by the Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (SI 2020/1433). These regulations establish the general rules for determining origin when goods are not claiming preferential treatment. Under section 17(2) of TCTA 2018, goods are regarded as originating from a country or territory if they are "wholly obtained" in that country or territory. Where goods are obtained in two or more countries, section 17(3) provides that they originate from the last country in which "substantial processing" took place that is "economically justified." Section 17(4) further defines "substantial" processing as processing that "results in the manufacture of a new product or represents an important stage of manufacture" and "takes place in an undertaking equipped for the purpose."

SI 2020/1433 incorporates by reference the document "Rules of Origin: Special Rules for Determining Non-Preferential Origin", which is maintained and updated by HMRC. The current version (version 1.2, dated 12 April 2023) is referenced in the Customs Tariff (Preferential Trade Arrangements and Miscellaneous Amendments) Regulations 2023 (SI 2023/433, regulation 4).

Preferential origin is governed by the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (SI 2020/1457). These regulations apply when an importer claims a preferential rate of import duty under a free trade agreement or autonomous preference scheme. Regulation 3 of SI 2020/1457 provides that when an importer makes a customs declaration claiming a preferential duty rate and the declaration is accepted by HMRC, the duty rate is determined in accordance with the "Preferential Duty Tariff Table" and the "relevant origin reference document" for the applicable agreement. Each agreement listed in Schedule 1 to SI 2020/1457 has its own origin reference document (published separately by the Department for Business and Trade) that sets out the product-specific rules of origin, cumulation provisions, and origin-certification requirements.

## Burden of proof and advance rulings

Section 17(5) of TCTA 2018 places the burden of proof on the declarant: "It is for the person making a Customs declaration to show that goods originate from a particular country or territory." Importers and exporters may seek certainty in advance by applying for an Advance Origin Ruling under section 20 of TCTA 2018, which is binding on HMRC for up to three years.

The UK's origin framework operates independently of the EU's Union Customs Code, though many product-specific rules in UK free trade agreements (particularly the UK–EU Trade and Cooperation Agreement) closely mirror or reference EU origin protocols negotiated prior to Brexit.

Source: Taxation (Cross-border Trade) Act 2018, s. 17 Source: The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 (SI 2020/1433) Source: The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (SI 2020/1457) Source: The Customs Tariff (Preferential Trade Arrangements and Miscellaneous Amendments) Regulations 2023 (SI 2023/433), reg. 4

The Trade and Cooperation Agreement (TCA) between the United Kingdom and the European Union, which entered into force on 1 May 2021, provides for zero tariffs and zero quotas on trade in goods that meet the agreement's rules of origin. To qualify for preferential tariff treatment under the TCA, goods must be "originating" in the UK or the EU within the meaning of Chapter 2 of Title I (Heading One, Part Two) and Annexes ORIG-1 to ORIG-7 of the agreement.

## Three routes to originating status

Goods acquire originating status under the TCA through one of three routes, set out in Article ORIG.3 (General requirements):

1. Wholly obtained — goods exclusively produced in the UK or EU without incorporating materials from any other country (Article ORIG.5). Examples include minerals extracted from UK or EU soil or seabed, live animals born and raised in the UK or EU, and plants harvested in the UK or EU. The exhaustive list of wholly obtained products is set out in Article ORIG.5(1)(a)–(m).

1. Sufficient working or processing — goods produced in the UK or EU from non-originating materials (materials from outside the UK or EU, or of unknown origin) that satisfy the product-specific rules of origin (PSRO) set out in Annex ORIG-2 to the TCA (Article ORIG.3(b) and ORIG.4). Each tariff line (at the HS 4- or 6-digit level, or sometimes 8-digit subheading) has its own rule prescribing the minimum transformation required. These rules typically take one of three forms: (i) a change in tariff classification (CTC) rule (e.g., "manufacture from materials of any heading, except that of the product"), (ii) a maximum content of non-originating materials (MaxNOM) rule expressed as a percentage of the ex-works price of the product (e.g., "manufacture in which the value of all the materials used does not exceed 50% of the ex-works price of the product"), or (iii) a specific process rule describing a particular manufacturing operation. Some headings combine two or more of these tests (alternative or cumulative).

1. Cumulation — materials originating in the EU may be treated as originating in the UK (and vice versa) when incorporated into a product manufactured in the other Party, provided the working or processing goes beyond "insufficient production" (Article ORIG.4(2) and ORIG.6, discussed below). The TCA provides for full bilateral cumulation, meaning that not only can EU-originating materials count as UK-originating when further processed in the UK, but also that any processing carried out in the EU on non-originating materials can be counted toward meeting the UK's product-specific rule, as long as the final UK processing is more than insufficient (Article ORIG.6(2)).

## Product-specific rules in Annex ORIG-2

Annex ORIG-2 (titled "Product-Specific Rules of Origin") runs to several hundred pages and is organised by HS chapter (Chapters 1–97). Each entry specifies the rule applicable to a particular HS heading or subheading. For example:

• HS Chapter 61 (articles of apparel, knitted): most headings require "manufacture from yarn" (i.e., the weaving or knitting and making-up must both occur in the UK or EU, or cumulated between them).
• HS Chapter 87 (vehicles): heading 8703 (motor cars) requires compliance with a regional value content threshold and specific rules on battery origin for electric vehicles, as amended by Decision No. 1/2024 of the EU–UK Partnership Council to extend the phase-in for battery-cell local content until 31 December 2026.
• HS Chapter 84 (machinery): many headings permit "manufacture in which the value of all the materials used does not exceed X% of the ex-works price of the product," with the percentage varying by heading.

Traders must classify their goods under the correct HS code (using the UK Tariff or the EU Combined Nomenclature, which are harmonised at the 6-digit level) and then consult the corresponding rule in Annex ORIG-2. Where alternative rules are offered (separated by "or"), satisfying any one alternative is sufficient.

## Insufficient production and the anti-abuse rule

Article ORIG.7 (Insufficient production) lists operations that are deemed so minor that they do not alone confer originating status, even when performed on originating materials. The list includes simple packaging, labelling, sorting, washing, cutting, slitting, sharpening, simple painting and polishing, peeling and stoning of fruit, and simple mixing of materials (whether or not of different kinds) where one or more components do not meet the PSRO. When the only processing carried out in the UK (or EU) is insufficient, the product does not acquire UK (or EU) origin, and cumulation does not apply. This rule prevents minor finishing operations from circumventing the PSRO.

## Tolerance (de minimis) rules

Article ORIG.8 (Tolerance) provides a de minimis exception for certain product-specific rules. Where the PSRO for a product specifies a required change in tariff classification, non-originating materials that do not satisfy the change-in-tariff requirement may nevertheless be used, provided their total value does not exceed 10% of the ex-works price of the product. This tolerance does not apply to products of HS Chapters 50–63 (textiles and apparel), which are instead subject to a weight-based tolerance specified in the chapter-specific notes to Annex ORIG-2.

For PSROs that impose a maximum content threshold (MaxNOM), the tolerance is built into the percentage limit itself — there is no separate de minimis on top of the stated percentage.

## Verification and proof of origin

To claim preferential duty rates under the TCA, importers must hold proof of origin in one of two forms: (i) a statement on origin made out by the exporter (the text is prescribed in Annex ORIG-4), which may be made out by any exporter for consignments of any value, or by a "registered exporter" (under the REX system in the EU) for consignments over €6,000, or (ii) importer's knowledge — the importer's own demonstration, on the basis of information in its possession, that the goods are originating (Article ORIG.18 and ORIG.19). For imports into the UK, a statement on origin made out by an EU exporter is valid for 24 months from the date it was made out; for imports into the EU, a statement made out by a UK exporter is valid for 12 months. UK imports with a total value under £1,000 (and EU imports under €500 for non-commercial purposes or €1,000 for commercial purposes, as interpreted by some Member States) may be admitted with preference without formal proof of origin, provided the importer declares that the goods meet the origin rules (Article ORIG.22, waiver of proof of origin).

The TCA's origin rules are subject to verification by the importing Party's customs authorities (Article ORIG.24). Verification may be conducted through requests for information sent to the exporter or (in the case of importer's knowledge) the importer. If verification establishes that the goods do not originate, preferential treatment is denied and the importer must pay the standard Most Favoured Nation (MFN) duty — the UK Global Tariff for UK imports or the EU Common External Tariff for EU imports.

Source: Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part (Treaty Series No. 8 (2021)) Source: Introduction to rules of origin and claiming duties when trading between the UK and EU, gov.uk guidance Source: General rules to determine the origin of your products for trade between the UK and EU, gov.uk guidance

As of mid-2024, the United Kingdom has concluded 40 trade agreements with 74 countries and territories plus the European Union, with agreements in force for the majority of those partners. These range from continuity agreements rolled over from the UK's EU membership (with third countries that had EU FTAs prior to Brexit) to new post-Brexit agreements negotiated from scratch, including the UK–EU Trade and Cooperation Agreement (TCA), the UK–Australia FTA, the UK–New Zealand FTA, the UK–Japan Comprehensive Economic Partnership Agreement (CEPA), and the UK's accession to the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP). For a trade-compliance lead determining which agreement governs a particular import or export, understanding the statutory framework that implements these agreements and where to find the product-specific origin rules is the critical first step.

## Statutory implementation: SI 2020/1457 and Schedule 1

All UK preferential trade arrangements are implemented under the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (SI 2020/1457), made under the authority of the Taxation (Cross-border Trade) Act 2018 (TCTA 2018). Regulation 3 of SI 2020/1457 provides that when an importer claims a preferential duty rate in a customs declaration, the rate is determined by the "Preferential Duty Tariff Table" and the "relevant origin reference document" for the applicable agreement.

Schedule 1 to SI 2020/1457 is the authoritative list of all preferential trade arrangements to which the UK is a party. Each row in Schedule 1 names the agreement (by its treaty title and signature date) and specifies two associated documents: (i) the "Preferential Tariff" reference document (listing the reduced or zero duty rates applicable to originating goods, with version number and effective date), and (ii) the "Origin Reference Document" (setting out the product-specific rules of origin, cumulation provisions, and proof-of-origin requirements, also with version and date). For example, Schedule 1 lists (as amended through mid-2024):

• Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and Australia, signed 16 December 2021 (implemented by SI 2023/195, in force 31 May 2023);
• Free Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and New Zealand, signed 28 February 2022 (implemented by SI 2023/194, in force 31 May 2023);
• Comprehensive and Progressive Agreement for Trans-Pacific Partnership, signed 8 March 2018, as applied to the UK via the Protocol on the Accession of the United Kingdom signed 16 July 2023 (implemented by SI 2024/424);
• Comprehensive Economic Partnership Agreement between the United Kingdom of Great Britain and Northern Ireland and Japan, signed 23 October 2020 (in force 1 January 2021);
• Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, which entered into force 1 May 2021.

Schedule 1 is regularly amended by amending statutory instruments each time a new agreement enters into force or an existing agreement is updated. Practitioners should consult the latest consolidated version of SI 2020/1457 on legislation.gov.uk to confirm which agreements are currently in force and the titles and version numbers of the associated tariff and origin reference documents.

## Where to find origin reference documents

All Preferential Tariff Tables and Origin Reference Documents referenced in Schedule 1 are published by the Department for Business and Trade (DBT, formerly the Department for International Trade) and are available on the gov.uk collection page: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020. Hard copies are held at DBT, Old Admiralty Building, London SW1A 2DY.

Section 32A of TCTA 2018 (inserted by section 75 of the Finance Act 2022) provides that references to origin reference documents in regulations are to the documents as modified or replaced from time to time by notice by HM Treasury. Traders must therefore consult the latest version of each document (identified by version number and effective date) on the gov.uk page, not outdated treaty text. Each Origin Reference Document contains the product-specific rules of origin (PSRO) for that agreement, typically structured by HS chapter and heading, and specifies the permitted tests (change in tariff classification, regional value content threshold, or specific process) that goods containing non-originating materials must satisfy to qualify as UK-originating under that FTA.

## Major continuity and new FTAs

The UK's continuity agreements (rolled over from pre-Brexit EU FTAs) include agreements with Switzerland and Liechtenstein, Norway and Iceland (the EEA EFTA states), Turkey, South Korea, Canada, Mexico, the Andean Countries (Colombia, Ecuador, Peru), Central America, Southern African Customs Union (SACU) and Mozambique, Eastern and Southern Africa States (ESA, including Kenya, Madagascar, Mauritius, and others), the CARIFORUM states, Ukraine, Vietnam, Singapore, Israel, Morocco, Tunisia, Egypt, Jordan, the Palestinian Authority, Chile, the Faroe Islands, and Georgia, among others. The full list is maintained in Schedule 1 to SI 2020/1457.

The UK's new post-Brexit FTAs (not derived from EU agreements) include:

• Australia (signed 16 December 2021, in force 31 May 2023);
• New Zealand (signed 28 February 2022, in force 31 May 2023);
• Japan CEPA (signed 23 October 2020, in force 1 January 2021; supersedes the EU–Japan EPA for UK–Japan trade);
• CPTPP (UK accession protocol signed 16 July 2023, implemented by SI 2024/424; CPTPP parties are Australia, Brunei, Canada, Chile, Japan, Malaysia, Mexico, New Zealand, Peru, Singapore, and Vietnam; entry into force for the UK depends on ratification by CPTPP member states and is subject to the Protocol's entry-into-force provisions).

Traders should check the gov.uk "UK trade agreements in effect" page and the latest Schedule 1 amendments to confirm which agreements are currently in force and which are pending ratification or entry into force.

## Proof of origin and claiming preference

To claim preferential duty rates under any UK FTA, an importer must hold valid proof of origin. The form of proof varies by agreement but typically includes one of: (i) a statement on origin or declaration of origin made out by the exporter, producer, or (in some agreements) the importer; or (ii) importer's knowledge—the importer's own demonstration, based on information in its possession, that the goods are originating. Some older continuity agreements still require a EUR.1 movement certificate or origin declaration invoice statement. Each agreement specifies the proof-of-origin regime and waiver thresholds for low-value consignments in its origin chapter.

For example, the UK–Australia FTA permits a statement on origin valid for 12 months and waives proof-of-origin for UK imports with a customs value below £1,000. The CPTPP uses a certification of origin that may be completed by the exporter, producer, or importer and is valid for a minimum of one year. The TCA uses a statement on origin with validity periods and de minimis waivers specified in the agreement's origin chapter (Annex ORIG-4).

For detailed origin rules, traders should consult the relevant Origin Reference Document for the applicable agreement, available on the gov.uk reference-documents page.

Source: The UK's trade agreements, gov.uk Source: The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 (SI 2020/1457) Source: Taxation (Cross-border Trade) Act 2018, s. 32A (inserted by Finance Act 2022, s. 75) Source: Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020, gov.uk Source: The Customs Tariff (Preferential Trade Arrangements and Tariff Quotas) (Australia) (Amendment) Regulations 2023 (SI 2023/195) Source: The Customs Tariff (Preferential Trade Arrangements) (Comprehensive and Progressive Agreement for Trans-Pacific Partnership) (Amendment) Regulations 2024 (SI 2024/424)

An Advance Origin Ruling (AOR) is a written decision issued by HMRC on the origin of specified goods, binding both the trader and HMRC for up to three years. Section 20 of the Taxation (Cross-border Trade) Act 2018 (TCTA 2018) authorises HMRC to establish by public notice a system under which traders may apply for advance rulings on the place of origin of goods, whether for preferential origin (for claiming FTA tariff reductions) or non-preferential origin (for country-of-origin marking, trade remedies, and government procurement). The procedural rules for applying for an AOR are published in the notices made under TCTA 2018 and in HMRC guidance on gov.uk.

## Who may apply and when

Any person who is importing into or exporting from Great Britain may apply for an AOR if they have a valid interest in the origin of the goods to be imported or exported. HMRC guidance states that an application may be made for "an actual import or export transaction where you have a valid interest in the origin of the goods." Applications must be submitted before all customs procedures have been completed — decisions cannot be made retrospectively.

Each application must cover a single type of goods; separate applications are required for each product type needing a decision. HMRC aims to issue Advance Origin Ruling decisions within 120 days from the date when the application was accepted. Applications are accepted once HMRC confirms that all necessary information has been submitted.

## Application procedure and required information

Applications are submitted by email to dutyliability.policy@hmrc.gov.uk using the AOR application form available on gov.uk. The applicant must include:

• The commodity code for the product and its ex-works price, if featured in the origin rule the applicant thinks is met
• What the applicant believes to be the country of origin for the goods and the particular rule of origin which the applicant thinks is met
• Where the applicant intends to use the ruling (i.e., in what customs declarations or transactions)

When emailing the application, the applicant must confirm willingness to receive a reply by email and accept the risks associated with electronic communication. HMRC may ask for samples in exceptional circumstances on a case-by-case basis. If samples are hazardous, the applicant must email the team first because HMRC may not accept the sample for health and safety reasons.

For applications concerning non-preferential origin, HMRC will consult the Department for Business and Trade (DBT) about the application. The guidance does not specify that DBT is consulted for preferential-origin applications.

## Binding effect and scope of the ruling

If an application is approved and a ruling is made, HMRC will issue a legal document that includes:

• The name and address of the person who holds the information (the person legally entitled to use the ruling — decisions are non-transferable)
• An explanation as to how the decision is legally justified
• The start and end dates of the ruling's validity

The ruling binds HMRC and the holder for the goods and scenario specified, for the validity period stated (up to three years from the issue date). The holder must advise the person completing customs documents that the goods have been given an Advance Origin Ruling. The guidance states this obligation but does not prescribe the form in which the AOR reference is to be declared; traders should retain the ruling and provide the reference number to customs declarants to support the origin claim in case of verification or post-clearance audit.

The binding effect is conditional: if the facts or circumstances described in the ruling change, the ruling no longer applies to the goods. The holder must apply for a new ruling if any material fact (e.g., the production process, the sourcing of materials, or the supplier) changes.

## Revocation, withdrawal, and appeals

HMRC may revoke a ruling if it was based on incorrect or incomplete information or if the legal framework changes. The applicant may withdraw an application at any time before the ruling is issued.

If the applicant does not agree with the ruling decision, or if a ruling is revoked, the applicant may either:

1. Ask for a review by HMRC (the guidance states "you can either ask for a review by HMRC or appeal directly to the tax tribunal"), or
2. Appeal directly to the tax tribunal (the First-tier Tribunal (Tax Chamber)).

The applicant does not have to ask for a review before appealing to the tribunal. If the applicant requests a review and disagrees with the outcome, appeal to the tribunal remains available. The decision letter will provide information on how to request a review.

Appeals of HMRC customs decisions under TCTA 2018 are governed by Part 5 of the Finance Act 1994, as applied by the TCTA 2018 framework, though the specific cross-reference (e.g., to section 31 TCTA 2018 or another provision mapping AOR appeals to the Finance Act 1994 regime) is not stated in the guidance or the TCTA section 20 text itself.

## Interaction with FTA proof-of-origin requirements

An AOR determines the origin of goods under UK law, but it does not replace the proof of origin required to claim preferential tariff treatment when importing goods under an FTA. When importing goods covered by an AOR into the UK under a free trade agreement (such as the UK–EU TCA, the UK–Japan CEPA, or CPTPP), the importer must still hold valid proof of origin in the form prescribed by the agreement — typically a statement on origin made out by the exporter, a certification of origin, or (where permitted by the agreement) importer's knowledge.

The AOR provides strong supporting evidence for the origin claim, particularly when the importer uses importer's knowledge as the proof mechanism. When exporting goods from the UK for which the buyer will claim preferential treatment in the destination country, a UK AOR can underpin the exporter's statement on origin or origin certification, though foreign customs authorities are not legally bound by a UK ruling.

For non-preferential origin purposes — such as country-of-origin marking, or the application of UK trade-remedy duties (anti-dumping or safeguard measures) — the AOR directly determines the treatment of the goods, and no separate proof-of-origin formality is required beyond holding the ruling.

Source: Taxation (Cross-border Trade) Act 2018, s. 20 Source: Apply for an Advance Origin Ruling, gov.uk guidance Source: Notices made under the Taxation (Cross-border Trade) Act 2018, gov.uk

A supplier's declaration is a written statement by which a UK or EU supplier provides information to a UK or EU producer or exporter about the originating status of goods or materials being supplied, enabling the producer or exporter to determine whether a finished product qualifies as UK- or EU-originating under the Trade and Cooperation Agreement (TCA). Supplier's declarations are critical for supply chains that rely on bilateral cumulation — the ability to count EU-originating materials as UK-originating (and vice versa) or to count processing carried out in the other Party on non-originating materials toward meeting a product-specific rule of origin.

## When a supplier's declaration is required

A UK exporter making out a statement on origin for a product must hold information demonstrating that the product is originating, including information on the originating status of materials used in production (Article ORIG.18 (now Article 54) of the TCA). A supplier's declaration is required in two scenarios:

1. Cumulation of originating materials — Where a UK manufacturer incorporates EU-originating materials into a product and wishes to treat those materials as UK-originating for purposes of meeting the product-specific rule in Annex ORIG-2, the manufacturer must obtain from the EU supplier either (i) a statement on origin (if the supplier is exporting the materials to the UK and the materials themselves will cross the border), or (ii) a supplier's declaration for originating products confirming that the materials originate in the EU under the TCA rules (Article ORIG.4(1) and ORIG.18).

1. Full bilateral cumulation of processing on non-originating materials — Where a UK manufacturer uses materials that are non-originating (i.e., from outside the UK and EU) but have undergone processing in the EU, and the UK manufacturer wishes to count that EU processing toward meeting the UK product-specific rule, the manufacturer must obtain a supplier's declaration for non-originating products from the EU supplier. This declaration evidences the working or processing carried out in the EU on the non-originating materials (Article ORIG.4(4) (renumbered as Article 40(4) in the consolidated TCA text) and Annex ORIG-3 (Annex 6 in the consolidated text)).

The TCA provides that the supplier's declaration "may be replaced by an equivalent document that contains the same information describing the non-originating materials concerned in sufficient detail to enable them to be identified" (Article ORIG.4(4)). In practice, suppliers use the prescribed template in Annex 6 or an invoice statement with equivalent content.

A supplier's declaration is not required when:

• The finished product is wholly obtained in the UK (Article ORIG.5) — for example, live animals born and raised in the UK, plants harvested in the UK, minerals extracted from UK soil or territorial waters.
• The product is manufactured entirely from UK-originating materials with no EU cumulation.
• The value of non-originating materials falls within the tolerance (de minimis) threshold (10% of ex-works price for most products, or weight-based tolerance for textiles in HS Chapters 50–63) and the manufacturer does not rely on cumulation of EU processing (Article ORIG.8).

## Two types of supplier's declaration under the TCA

The TCA prescribes two distinct forms of supplier's declaration in Annex 6 (Supplier's declaration), which is referenced by Article 40 (formerly Article ORIG.4):

(A) Supplier's declaration for **originating products**

Used when the supplier is declaring that the goods supplied originate in the EU (or UK) and satisfy the TCA rules of origin. The prescribed wording (from Annex 6, Section 1) is:

> I, the undersigned, supplier of the goods covered by the annexed document, which are regularly supplied to ………. (name and address of customer), declare that: > the goods described as ………. which are regularly supplied to ………. (name and address), originate in ………. (UK or EU) and satisfy the rules of origin governing preferential trade with ………. (UK or EU).

This declaration may cover either a single supply (for one consignment) or regular supplies over a specified period (a long-term supplier's declaration). A long-term declaration is valid for all shipments of the described goods dispatched within the period stated in the declaration, which may be up to two years. The supplier must notify the customer immediately if the declaration ceases to be valid.

(B) Supplier's declaration for **non-originating products with processing in the UK or EU**

Used when the supplier is declaring that non-originating materials have undergone working or processing in the UK or EU, and the customer (the manufacturer or exporter) intends to count that processing toward meeting a product-specific rule under full bilateral cumulation. The prescribed wording (from Annex 6, Section 2) is:

> I, the undersigned, supplier of the goods covered by the annexed document, which are regularly sent to ………. (name and address of customer), declare that: > (1) the following materials which do not have a preferential originating status have been used in the UK or EU to produce these goods: [description of non-originating materials] > (2) All the other materials used in the UK or EU to produce these goods originate in ………. (UK or EU) and satisfy the rules of origin governing preferential trade with ………. (UK or EU), and: > (3) [specify processing/production carried out in UK or EU].

This form evidences the value added or transformation that occurred in the supplier's territory, which the customer can then aggregate with its own UK (or EU) processing to demonstrate that the combined operations satisfy the product-specific rule in Annex ORIG-2.

Both forms must include the supplier's undertaking to inform the customer immediately if the declaration is no longer valid and to make available to customs authorities any further supporting documents they require.

## Single-supply vs. long-term declarations

A supplier's declaration may be made out:

• For a single supply — covering goods described in one invoice or delivery, or
• For regular supplies over a period (a long-term supplier's declaration) — valid for all shipments of identical goods dispatched from a specified start date to a specified end date, not exceeding two years (Article 40 does not prescribe a maximum period, but HMRC guidance and EU practice set two years as the standard maximum; DBT guidance and the Annex 6 template refer to "regular supplies" without a strict cap, but Member State practice under the UCC typically limits long-term declarations to two years, and UK practice mirrors this).

Long-term declarations reduce administrative burden for stable supply relationships. The supplier must update or withdraw the declaration if the originating status of the goods changes — for example, if the supplier changes its source of raw materials or its production process.

## Easement period (expired) and current requirements

From 1 January 2021 to 31 December 2021, the UK and EU both applied a temporary easement: businesses claiming preferential treatment under the TCA on the basis of a statement on origin or importer's knowledge were not required to hold supplier's declarations at the time the goods were exported or imported, provided they were confident the goods met the origin rules. Customs authorities could request supplier's declarations retrospectively during that period (HMRC Notice, gov.uk guidance published January 2021).

As of 1 January 2022, the easement expired. UK exporters making out a statement on origin must now hold the supplier's declaration (when needed) at the time the statement on origin is issued. If the exporter does not hold a supplier's declaration or other evidence of originating status for goods exported during the easement period (1 January 2021 – 31 December 2021), and the exporter issued a statement on origin during that period, the exporter has an obligation to inform the customer (the importer). If the exporter is subject to a verification request by HMRC or an EU Member State customs authority and cannot provide evidence that the goods originated in the UK, the EU customer will be liable to pay the full Most Favoured Nation (MFN) duty — the EU Common External Tariff — and the UK exporter may face penalties for issuing an incorrect statement on origin.

## Record-keeping and verification

Suppliers making out supplier's declarations must retain supporting documents for a minimum of four years from the date the declaration was made (Article ORIG.22 (Article 59 in consolidated text), which cross-refers to the exporter's record-keeping obligation; HMRC guidance states that the supplier must keep records for four years). Supporting documents may include purchase invoices, production records, tariff-classification evidence, and (for cumulation) statements on origin or supplier's declarations received from the supplier's own suppliers.

UK and EU customs authorities may verify the accuracy of a supplier's declaration as part of a verification of a statement on origin. HMRC may request information directly from the supplier (if UK-based) or, for EU suppliers, through administrative cooperation with the EU Member State customs authority under the TCA's customs-cooperation chapter (Part Two, Heading Three).

## Supplier's declarations between UK suppliers (intra-UK supply chains)

For goods moving within purely domestic UK supply chains (where no EU cumulation is involved), supplier's declarations are not governed by the TCA. However, when a UK exporter will ultimately export the finished product to the EU under a TCA statement on origin, the exporter must hold evidence of the UK origin of materials sourced from UK suppliers. HMRC guidance states that UK suppliers may use a supplier's declaration using wording similar to the TCA Annex 6 template to provide this evidence, substituting "UK" in both the origin and destination fields. Alternatively, the exporter may rely on purchase orders, production records, or other commercial documentation demonstrating that the materials meet the UK content or processing requirements. The key requirement is that the exporter must be able to demonstrate to HMRC, if requested, that the materials contributed to meeting the product-specific rule.

HMRC does not prescribe a mandatory form for intra-UK supplier's declarations, but using the TCA Annex 6 template adapted for UK-to-UK supply ensures consistency and facilitates verification. UK suppliers providing materials for export-destined products should retain records for four years to support verification by HMRC.

## Interaction with importer's knowledge

When an importer claims preferential treatment on the basis of importer's knowledge (rather than a statement on origin made out by the exporter), the importer must hold information demonstrating that the goods are originating. For goods that rely on cumulation or incorporation of supplier-sourced materials, the importer will typically need to obtain from the exporter (or directly from the supplier, in integrated supply chains) the same supplier's declarations that the exporter would have held to make out a statement on origin. The importer's record-keeping obligation is three years (Article 59(1)), one year shorter than the exporter's four-year obligation.

In practice, an EU importer using importer's knowledge for UK goods may request from the UK exporter or UK supplier a statement or declaration evidencing the origin of materials and the processing carried out in the UK, even though the exporter is not issuing a formal statement on origin. The TCA does not prohibit this arrangement; importer's knowledge shifts the compliance burden to the importer but does not eliminate the need for supply-chain transparency.

Source: Trade and Cooperation Agreement between the European Union and the European Atomic Energy Community, of the one part, and the United Kingdom of Great Britain and Northern Ireland, of the other part, Article 40 (ex ORIG.4) and Annex 6 (ex ORIG-3: Supplier's declaration) Source: Using a suppliers' declaration to support a proof of origin, gov.uk guidance Source: Proving originating status and claiming a reduced rate of Customs Duty for trade between the UK and EU, gov.uk guidance