Statutory guidance: Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020

This document sets out the product-specific rules, to determine the origin of imports outside of a preferential agreement.

The purpose of the Statutory Instrument is to establish the UK’s non preferential rules of origin, which gives effect to the above reference document, with the product-specific rules. Non preferential rules of origin determine the economic nationality of imports that arrive outside of preferential agreements.

The rules provided in this reference document are to be applied to goods on the basis of their classification in the Goods Classification Table, and the Rules of Interpretation, contained in the Tariff of the United Kingdom version 1.6 reference document.

The statutory instruments that have given legal effect to the “Special Rules for Determining Non-Preferential Origin” reference document, and previous versions of this document, can be found at:

• The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020.
• The Customs (Miscellaneous Provisions) (Amendment) (EU Exit) Regulations 2021