EU to UK trade basics: what an exporter should check before the first shipment
This beginner guide explains the practical steps an EU exporter (for example, a France-based exporter) should check before shipping goods to the United Kingdom. It focuses on the trade agreement framework, rules of origin, tariffs, and the border processβso your first shipment is compliant and predictable.
Countries covered: France (FR) and the United Kingdom (UK).
1) Confirm the trade agreement you are using (and what it does)
EUβUK trade is governed by the EUβUK Trade and Cooperation Agreement (TCA). In plain English, it can allow zero customs duty on many goods if the goods meet the agreementβs rules of origin (explained below). It does not remove all border formalities: customs declarations and many product controls still apply.
Use official sources to confirm the current agreement status and guidance:
- European Commission overview of EU trade agreements: https://policy.trade.ec.europa.eu/eu-trade-relationships-country-and-region/negotiations-and-agreements_en
- UK government collection of UK trade agreements: https://www.gov.uk/government/collections/the-uks-trade-agreements
What to check now
- Which agreement preference you intend to claim: EUβUK TCA preference (if eligible) or βstandardβ (non-preferential) import.
- Who will claim preference: usually the UK importer at import, based on evidence you provide.
- Whether your product category has special controls: e.g., food, plants, animals, chemicals, medical products (controls vary by product).
2) Classify the goods correctly (HS/commodity code)
Every product must be classified under a commodity code (also called an HS code). This code drives:
- the UK import duty rate (if any),
- whether preferential duty under the TCA is possible,
- import VAT treatment and any excise rules,
- licences, prohibitions, or documentary requirements.
Classification errors are a common cause of delays and unexpected charges at the border.
What to check now
- Confirm the HS/commodity code for each product line (not just a general category).
- Check the duty rate for that code in the UK tariff and whether a preferential rate exists under the TCA.
- Check for additional measures linked to the code (certificates, inspections, licences).
3) Understand βrules of originβ (how to qualify for zero duty)
Rules of origin are the agreementβs criteria for deciding whether a product βoriginatesβ in the EU (or UK) for preferential tariff purposes. This is not the same as βwhere it ships from.β It is about where it was made and how much non-originating material was used.
Common origin concepts you may see:
- Wholly obtained: goods entirely produced in one territory (e.g., harvested crops).
- Sufficiently worked or processed: manufactured goods that meet a product-specific rule (for example, a change in tariff classification or a value/processing threshold).
- Non-originating materials: inputs sourced from outside the EU/UK that may be limited or require specific processing.
If the product does not meet the origin rule, the UK importer may still import it, but standard UK duty may apply.
What to check now
- Identify all inputs and their origin (EU, UK, or third country) for each product.
- Check the product-specific origin rule for your HS code under the EUβUK TCA.
- Decide if you can support an origin claim with documentation (supplier declarations, bills of materials, production records).
4) Prepare the origin statement and supporting evidence
To claim preferential duty, the importer typically needs an origin statement (a prescribed text on an invoice or other commercial document) and evidence that the goods meet the rules of origin. Even if you provide the statement, you should be able to support it if asked by customs.
Origin compliance is often about record-keeping. Expect to retain documents that show how you determined origin.