The rules of origin requirements are some of the most important provisions that your business needs to understand and comply with, under the UK’s deal with the EU.
The ‘Guidance purpose, common terms, and additional guidance links’ and ‘2. Origin procedures: proving originating status and claiming preferential treatment’ attachments have been amended to show the final date that traders can use the deferred declaration scheme, including submitting supplementary declarations up to 175 days after the goods have been imported, has been changed from 30 June 2021 to 31 December 2021.
Source gov.uk