Understanding rules of origin

Guidance on great.gov.uk

Understand rules of origin

Rules of origin (ROO) determine the economic nationality of goods. They're used to judge how much of that product originated from a specific nation, and how much value was added to it during the manufacturing process.

Show Hide

The country of origin of a product can dictate how much duty is paid on it, and sometimes whether it can be exported to a particular country at all. By using ROO to accurately detail your product's origins, you could enable your importer to pay a lower tariff. For this to happen, you’ll need to demonstrate to the customs authority that you’ve met certain ROO requirements, as laid out in trade agreements.

Guidance on GOV.UK

Understand how to determine the country of origin of your goods

The country of origin of a product is usually the country where it was manufactured, produced or grown. Understanding the country of origin of your goods can reduce the amount of duty importers need to pay.

Show Hide

Where 2 or more countries are involved in the manufacture of goods, the country of origin is where the last substantial manufacturing or processing has been performed. In this instance, 'substantial' is deemed as giving a commodity its essential character.

Guidance on GOV.UK

Complete the necessary certificates of origin

The paperwork you need to prove the origin of your goods depends on the country you’re exporting to, and whether the UK has a trade agreement in place with that country.

Show Hide

You can use our Tariff Checker service to check which of the different types of proof of origin you need. Types of certificates include EUR-MED movement certificate, an origin declaration, or importers knowledge. The length of time a proof of origin will be valid depends on the agreement and the type of proof.

Service on GOV.UK

Apply for a Binding Origin decision

A binding or advance origin ruling is a legally binding document that certifies the economic origin of the goods you’re exporting. It gives you protection against any UK customs authority challenging the country of origin of your product.

Show Hide

Any exporter with an EORI number exporting from the UK can apply, but all applications must be made before all customs procedures have been completed. Applications can be done online, and you should receive a decision within 120 days.