SOP - Decision flow Preferential origin EU - UK TCA tariff Heading 2710
Please note that customs status as such has no role in determining origin!
EU originating material: Materials having EU preferential origin under the Trade Agreement rules
- Goodswholly obtained in the EU, or
- Goods sufficiently worked or processed in the EU according to the applicable list rules
Non-originating material: Material that does not qualify as originating under the preferential rules of origin of the Trade Agreement
- Materials imported from third countries that do not qualify as originating, or
- Materials that have not undergone sufficient working or processing to acquire EU origin
T2 product can also be non-originating material. Customs clearance does not change the origin of the material
Change of Tariff Heading "CTH" means production from non-originating materials of any heading, except that of the final product; this means that any non-originating material used in the production of the final product must be classified under a heading (4-digit level of the Harmonised System) other than that of the final product (i.e. a change in heading).