What is the tolerance threshold under the TCA?

The general tolerance is 10% of the ex-works value of the finished product.

Overview TARIC Nomenclature Classification Guide BTI EU Classification Rulings CJEU Case Law - Tariff Classification Market Intelligence Origin of Goods Export Control CBAM Calculator EUDR Checker ClassifyAI SH Customs Value Incoterms® 2020

TCA - HS 2905

Name: EU Trade Statistics - HS 2905 - TCA
Creator: Eurostat
License: https://creativecommons.org/licenses/by/4.0/

EU-UK Trade and Cooperation Agreement (TCA) · Origin of Goods

4 rulesTolerance: 10%2021

To qualify for the TCA preferential rate on HS 2905, products must satisfy the origin rule of type change of tariff subheading (CTSH). A tolerance of 10% of the ex-works value applies. 4 specific rules apply to this code under this agreement.

2901-2905290110-290542

CTSH

CTSH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 6-digit level (subheading).

2901-2905290110-290542

CTSH

CTSH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 6-digit level (subheading).

2901-2905290110-290542

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone.

OR - alternative rule

MaxNOM

A maximum of 50% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).

50% ex-works

2905290543-290544

CTH

CTH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading) except from non-originating materials of heading 1702 and subheading 382460.

2905290545

MaxNOM

CTSH, however, non-originating materials of the same subheading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product.

20% ex-works

OR - alternative rule

MaxNOM

A maximum of 50% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).

50% ex-works

Preference utilization in the EU

Share of imports claiming a preferential rate (source: Eurostat COMEXT)

90%TRQ/auto

2026

90%3.4 M€

2025

100%42.7 M€

2024

100%55.5 M€

2023

100%35.6 M€

3.1 M€ of preferential trade in 2026 via autonomous measures or TRQ (E3). Overall rate: 90%.

Source: Eurostat COMEXT DATA_PREFERENCES - EU27 aggregate. Updated monthly.

EU Trade Data (COMEXT)

Jan 2022 – Mar 2026

Full analysis

The EU imported 15.8 Md€ (Jan 2022 – Mar 2026) for this HS code, with United States as the main supplier.

EU Imports

15.8 Md€

EU Exports

8.9 Md€

Balance

6.9 Md€

Top supplying countries (extra-EU)

1.United States

27%4.3 Md€

2.TT

14%2.2 Md€

3.China

9%1.5 Md€

4.Saudi Arabia

6%1.0 Md€

2901-2905290110-290542

CTSH

CTSH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 6-digit level (subheading).

2901-2905290110-290542

CTSH

CTSH: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 6-digit level (subheading).

2901-2905290110-290542

A chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone.

OR - alternative rule

MaxNOM

A maximum of 50% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).

50% ex-works

2905290543-290544

CTH

2905290545

MaxNOM

CTSH, however, non-originating materials of the same subheading as the product may be used, provided that their total value does not exceed 20% of the ex-works price of the product.

20% ex-works

OR - alternative rule

MaxNOM

A maximum of 50% of the ex-works price (EXW) is made up of non-originating parts (MAXNOM).

50% ex-works

Preference utilization in the EU

EU Trade Data (COMEXT)

Related pages

EU Trade Data (COMEXT)

Preference utilization in the EU