Understanding VAT treatment of exports and rules of origin is essential for competitiveness. Failing to zero-rate exports correctly or provide origin proof costs your customers money, making them choose competitors instead.
Accessing preferential tariffs
The UK has 40 trade agreements with 74 countries and territories (as of February 2025). These agreements allow zero or reduced tariffs, but ONLY if you prove your goods 'originate' in the UK.
Competitive implications
If your EU customer has to pay a 10% tariff on goods that should be tariff-free because you didn't provide a statement on origin, they'll simply source from a competitor who complies correctly. Origin compliance is not optional - it's essential for staying competitive.
Product-specific origin rules
Different Free Trade Agreements have different rules for different products. Simply meeting origin rules under the UK-EU TCA doesn't automatically qualify goods under UK-Japan CEPA or CPTPP. Research each agreement's specific requirements for your product category.
Legal basis
Primary legislation and key regulations
Browse UK legislation (opens in a new tab) legislation.gov.ukOfficial guidance
Apply for an Advance Origin Ruling (opens in a new tab)
HMRC
Check your goods meet the rules of origin (opens in a new tab)
HMRC
UK Trade Tariff (opens in a new tab)
HMRC
UK-EU TCA rules of origin introduction (opens in a new tab)
HMRC
UK trade agreements in effect (opens in a new tab)
GOV.UK
CIS contractor obligations on GOV.UK (opens in a new tab)
HMRC