EU-UK trade agreement: no customs duties on originating goods

Zero tariffs and quotas trade deal on goods between EU-UK

Enrika Naujokė
Enrika Naujokė
Co-founder and Director, CustomsClear, Lithuania
Published 27 Dec 2020
EU-UK trade agreement: no customs duties on originating goods
Adobe Stock
Topic spotlight
Duties & taxes
Origin
On 24 December 2020 European Commission announced that an agreement with the United Kingdom on the terms of future cooperation was reached. The EU-UK Trade and Cooperation Agreement shall be provisionally applied as of 1 January 2021. It provides for zero tariffs and zero quotas on all goods that comply with the appropriate rules of origin. What are these rules and the documents proving the originating status of the goods?

Related content

Should the UK rejoin PEM?

Should the UK rejoin PEM?

Anna Jerzewska
Anna Jerzewska
12 Jan 2025

Whenever the topic of the Trade and Cooperation Agreement (TCA) review comes up, the Pan-European Mediterranean (PEM) origin cumulation zone is one of the topics mentioned as potentially in scope.…

Origin
Country update
EU-UK Trade and Cooperation Agreement: returned goods relief vs preferential origin

EU-UK Trade and Cooperation Agreement: returned goods relief vs preferential origin

Enrika Naujokė
Enrika Naujokė
13 Feb 2021

European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: “Goods originating in…

Duties & taxes
Origin
Case law
Steel imports from 1 October 2026: no evidence of the country of 'melt and pour', no release

Steel imports from 1 October 2026: no evidence of the country of 'melt and pour', no release

Editorial Board
Editorial Board
01 Sep 2026

From 1 October 2026, imports of the steel products covered by the new EU Steel Regulation must be accompanied by evidence of the country in which the steel was melted…

Origin
News in focus
Originate from. Consigned from. Exported from. What do they mean?

Originate from. Consigned from. Exported from. What do they mean?

Timothy Lyons
Timothy Lyons
02 Apr 2025

Timothy Lyons, barrister and King's Counsel and author of "EU Customs Law", unpacks why "origin", "consigned from" and "exported from" are distinct customs concepts that compliance professionals must not conflate,…

Duties & taxes
Origin
UCC change for US imports: proof of origin now includes direct transport

UCC change for US imports: proof of origin now includes direct transport

Editorial Board
Editorial Board
26 Jul 2026

Since 1 July 2026, most industrial goods originating in the United States enter the EU duty-free, and a range of US agricultural and seafood products benefit from tariff quotas. Importers…

Origin
News in focus
EU-UK TCA: when the rules of origin rule nothing out

EU-UK TCA: when the rules of origin rule nothing out

Enrika Naujokė
Enrika Naujokė
31 May 2026

A ruling by the Lithuanian Supreme Administrative Court has brought to a close a dispute that passed through three instances: whether worn clothing imported from the United Kingdom is entitled…

Origin
Case law