The UK government has issued updated guidance on the Rules of Origin (RoO) criteria that apply to exports from the UK to the EU. RoO are a set of trade rules. Under specified circumstances, the rules allow for zero tariffs on trade between the UK and EU.
The updated guidance lists a number of cases in which RoO does not apply to certain agricultural goods. The examples are instructive, as they really are exceptions that proves the rule (of origin).
Source: vatglobal.com