HMRC Guidance: General rules to determine the origin of your products for trade between the UK and EU

Use these general provisions to help you determine the origin of your products.

These general provisions set out the general rules for determining the origin of products traded under the Trade and Cooperation Agreement. They cover the basic ideas, of origin and how origin should be determined in specific instances, such as:

• when a product has accessories or is part of a set
• how packaging and materials used in production should be treated

They need to be read with the product-specific rule for a given product.

Contents

1. General provisions
2. Key general provisions for EU trade

---

---