UK-EU Trade and Co-Operation Agreement (TCA)

Author - Jack Simpson

Date published:

Effective: 1st January 2021

Preferential Tariff: 0% on all commodity codes.

Goods must meet certain originating rules to claim preferential tariffs. One way is to add a prescribed UK-EU originating value to the product, and the TCA sets a limit of how much non-UK-EU content can be added for preference, this known as MaxNOM. On average 50% of “MaxNOM” value can be added to the goods final value but ranges 35-70%.

The second way is to get a Change in Tariff Heading (CTH). If you substantially transform your product, it will change the commodity header of the product, and can be counted as UK-origin, for example, milk (44 01) processed into butter (44 05).

Full TCA table of commodity code preferential criteria.

If your product does not meet this criteria, the WTO Most Favoured Nation Tariff will apply.

Document requirements: Certificate of Origin or EUR1. Can declare by invoice until 2023.

VAT Rate: Vat rates differ member state to member state. Full VAT rates on page one on Europa

Work Travel & Visa: Visa-free travel allowed for up to 90 days in a 180-day period for travel and certain business activities. Requirements on which business activities require visas vary member state to state.

For member state visa criteria, see:

Standard Marking: CE Marking required for EU marketplace. UKCA & CE marking required for Irish marketplace

Northern Ireland: Risk assessed Customs Process on goods, based on whether they remain in UK-N. Ireland area, or move to EU-Republic of Ireland area.

Using the Trader Support Service, there are three steps in the movement of goods- The Safety & Security Declaration (ENS) and Simplified Frontier Document (SFD) before arrival, followed by a Supplementary Declaration after arrival, with information provided by the declarant.

More guidance on Northern Ireland trade process here.

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