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EU-UK Trade and Cooperation Agreement (TCA)

United Kingdom

fta352 Regeln2021-01-01JOUE L149/10 du 30/04/2021

Allgemeine Bestimmungen

Kumulierung

Bilateral cumulation EU-UK only. No diagonal cumulation.

type:bilateral

notes:No cumulation with third countries. This is a significant difference from PEM-based agreements.

article:ORIG.3 and ORIG.4

extended cumulation:false

no diagonal cumulation:true

bilateral

Materials originating in one Party are considered originating when used in the other. Working must go beyond insufficient operations.

Toleranz

10%

basis:ex-works price

article:ORIG.6

textile percent:8

textile exception:weight-based for textile chapters 50-63

general rule

If MaxNOM rule: tolerance of 10% of ex-works price. If CTH/CC/CTSH rule: value of non-originating materials of the same heading must not exceed 10% of ex-works price.

basis:ex-works price

percent:10

Zollrückvergütung

No no-drawback clause. Inward processing allowed while claiming preference.

article:N/A

has no drawback:false

Ursprungsnachweise

atr:false

eur1:false

article:ORIG.18 to ORIG.22

no eur1:true

no eur med:true

importer knowledge

Importer claims preference based on own knowledge. Code U112 in box 44.

available:true

statement on origin

threshold eur:6000

above threshold:REX-registered exporter (EU side) or approved exporter

below threshold:Any exporter

validity months:12

max period months:12

multiple shipments:true

Vollständig gewonnen

article:ORIG.5

articles:ORIG.5

same as pem:true

territorial sea:true

includes fishing vessels:true

Nicht ausreichende Be- oder Verarbeitungen

article:ORIG.7

same as pem:true

standard eu list:true

Direktbeförderung

Products must remain under customs supervision in third countries. No manipulation beyond preservation.

name:Non-alteration principle

rule:non-alteration

article:ORIG.14 (Non-alteration)

key difference:More flexible than classic PEM direct transport. Storage and exhibition in third countries allowed.

Territorialität

article:ORIG.12

return goods:true

outward processing allowed:true

outward processing limit percent:10

outward processing

Products can undergo processing in a non-Party country if the value added there does not exceed 10% of ex-works price.

allowed:true

limit percent:10

Post-Brexit agreement. Unique provisions for automotive sector with transitional rules. Product-specific rules in Annex ORIG-2.

HS-Code in diesem Abkommen suchen

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S.ILive animals and animal products

S.IIVegetable products

S.IIIAnimal, vegetable or microbial fats and oils

S.IVPrepared foodstuffs; beverages, spirits; tobacco

S.VMineral products

S.VIProducts of the chemical industries

S.VIIPlastics and rubber

S.VIIIRaw hides and skins, leather, furskins

S.IXWood, charcoal, cork, straw articles

Allgemeine Bestimmungen

Kumulierung

Bilateral cumulation EU-UK only. No diagonal cumulation.

type:bilateral

notes:No cumulation with third countries. This is a significant difference from PEM-based agreements.

article:ORIG.3 and ORIG.4

extended cumulation:false

no diagonal cumulation:true

bilateral

Materials originating in one Party are considered originating when used in the other. Working must go beyond insufficient operations.

Toleranz

10%

basis:ex-works price

article:ORIG.6

textile percent:8

textile exception:weight-based for textile chapters 50-63

general rule

If MaxNOM rule: tolerance of 10% of ex-works price. If CTH/CC/CTSH rule: value of non-originating materials of the same heading must not exceed 10% of ex-works price.

basis:ex-works price

percent:10

Zollrückvergütung

No no-drawback clause. Inward processing allowed while claiming preference.

article:N/A

has no drawback:false

Ursprungsnachweise

atr:false

eur1:false

article:ORIG.18 to ORIG.22

no eur1:true

no eur med:true

importer knowledge

Importer claims preference based on own knowledge. Code U112 in box 44.

available:true

statement on origin

threshold eur:6000

above threshold:REX-registered exporter (EU side) or approved exporter

below threshold:Any exporter

validity months:12

max period months:12

multiple shipments:true

Vollständig gewonnen

article:ORIG.5

articles:ORIG.5

same as pem:true

territorial sea:true

includes fishing vessels:true

Nicht ausreichende Be- oder Verarbeitungen

article:ORIG.7

same as pem:true

standard eu list:true

Direktbeförderung

Products must remain under customs supervision in third countries. No manipulation beyond preservation.

name:Non-alteration principle

rule:non-alteration

article:ORIG.14 (Non-alteration)

key difference:More flexible than classic PEM direct transport. Storage and exhibition in third countries allowed.

Territorialität

article:ORIG.12

return goods:true

outward processing allowed:true

outward processing limit percent:10

outward processing

Products can undergo processing in a non-Party country if the value added there does not exceed 10% of ex-works price.

allowed:true

limit percent:10

Post-Brexit agreement. Unique provisions for automotive sector with transitional rules. Product-specific rules in Annex ORIG-2.