EU–UK TCA rules of origin

The EU–UK Trade and Cooperation Agreement (EU–UK TCA) is a trade agreement between the European Union and the United Kingdom.

Inferred runs your bill of materials through these rules, input by input, and checks your suppliers' declarations against them. You approve every result.

The rules, one by one. Each with the article it comes from.

How a product originates

The ways it can qualify, and how value is measured.

Allowances and limits

What helps a product qualify, and what doesn't count.

  • Bilateral cumulation

    Materials from the other party count as your own.

    Article 40

  • Full cumulation

    Work done in the other party counts too, not just its materials.

    Article 40

  • De minimis

    A small share of materials can miss the rule and the product still qualifies.

    Article 42 · called general tolerance in the agreement

  • Textile tolerance

    For textiles the allowance is worked out by weight.

    Annex 2, Note 7

  • Insufficient processing

    Simple work like repacking or labelling doesn't count, even if the code changes.

    Article 43

  • Sets

    How products sold together as a set qualify.

    Article 48

  • Accessories, spare parts and tools

    Spare parts and tools shipped with the product are treated as part of it.

    Article 47

  • Retail packaging

    The packaging it's sold in goes with the product.

    Article 46

  • Shipping packing

    Boxes and containers used only for shipping are ignored.

    Article 45

  • Indirect materials

    Fuel, tools and other things used up in production are ignored.

    Article 49 · called neutral elements in the agreement

  • Fungible materials

    Identical materials from different sources can be tracked by inventory method.

    Article 50

  • Intermediate materials

    Parts you make yourself, and that qualify, count as originating.

    Article 39

Shipping and claiming

Where the work happens, how the goods travel and how you claim.