Under the EU-UK Trade and Cooperation Agreement (TCA) zero tariff is not automatic. Goods get preference only when they meet the preferential rules of origin and there is proof: a statement on origin or importer’s knowledge. Without proof the importer pays duty at the tariff rate. Origin is not the same as the place of dispatch.
Key facts
- Zero tariff requires meeting the preferential rules of origin.
- Proof is needed: a statement on origin or importer’s knowledge.
- Without proof the normal tariff rate applies.
- Goods dispatched from the EU do not always originate in the EU.
Preferential origin means the goods meet TCA conditions and can use the zero rate, regardless of where they physically depart from.
This is general information, not legal advice. At OPTIMUS TRANSPORT we help arrange documents for EU-UK clearance. See customs clearance and destinations.
