Rules of origin

Where goods count as being from, which decides whether a trade deal's rates apply.

What it means

Rules of origin determine the economic nationality of goods — where they were wholly obtained or last substantially transformed.

Why it matters

A trade agreement's zero tariff applies only to goods meeting the origin rules. Goods merely shipped through a country do not qualify.

What it looks like in practice

Proof is usually a statement on origin from the exporter, with supporting records kept for several years.\n\nCumulation rules can allow inputs from certain countries to count as originating.

What to watch out for

Assuming the UK-EU agreement means zero duty on everything. Goods made elsewhere and distributed via the EU usually attract full duty.

Where to get proper advice

The Department for Business and Trade's export support service, free. A freight forwarder or customs agent for the paperwork.