United Kingdom-European Union Trade and Cooperation Agreement
Member countries (6)
Lanes covered by this FTA (1)
Commodity coverage
Zero tariffs and zero quotas on goods originating in either party and meeting the rules of origin (50% bilateral cumulation for most products, no diagonal cumulation with third countries for the first 3 years). Services: market-access for cross-border services with significant carve-outs (no passporting for financial services, no mutual recognition of professional qualifications). Customs cooperation chapter handles trade-facilitation; SPS measures retain regulatory autonomy. Fishing-quota provisions transition through 2026. Northern Ireland Protocol / Windsor Framework operates separately to keep Northern Ireland in EU customs territory.
Rules of origin
Product-specific rules vary by HS heading: typically tariff-shift at chapter / heading level, or regional value content thresholds of 40-65%. Bilateral cumulation between UK and EU permitted. Declaration of origin made on commercial invoice by approved exporter (UK: REX for exporters above £6,000 per shipment; EU: REX registered number).
Certificate of origin
Statement on Origin on the commercial invoice or importer's knowledge (no formal certificate required).
Notes
Only applies to goods originating in one party and qualifying under the Protocol on rules of origin. Does not replace customs formalities — UK is a third country for EU customs purposes.