Guidance

The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2019

Read this document to find the product specific rules, to determine the origin of imports outside of a preferential agreement.

This publication was withdrawn on

This guidance has been withdrawn because the regulations and associated documents it links to were prepared for a no-deal Brexit on 31 January 2020.

Find more information about UK transition legislation from 1 January 2021.

Documents

Rules of Origin: special rules for determining Non-Preferential Origin

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

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 UK’s non-preferential rules of origin, which gives effect to a reference document, with the product specific rules. Non-Preferential Rules of Origin determine the economic nationality of a imports that arrive outside of preferential agreements.

Updates to this page

Published 14 March 2019

Sign up for emails or print this page