# SOP - Decision flow Preferential origin EU - UK TCA tariff Heading 2710

<p class="callout danger">**Please note that customs status as such has no role in determining origin!**</p>

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</div><div id="bkmrk-definitionseu-origin"><div>**Definitions**</div><div>  
</div><span>**EU originating material:** M</span><span>aterials having EU preferential origin under the Trade Agreement rules</span>

1. <span>Goods</span><span>wholly obtained in the EU, or</span>
2. <span>Goods </span><span>sufficiently worked or processed in the EU according to the applicable list </span><span>rules</span>

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</div>**Non-originating material:<span> </span>**M<span>aterial that does not qualify as originating under the preferential rules of origin of </span><span>the Trade Agreement</span>

1. <span>Materials<span> </span></span><span>imported from third countries that do not qualify as originating, or</span>
2. <span>Materials<span> </span></span><span>that have not undergone sufficient working or processing to acquire EU origin</span>

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</span></div><p class="callout info"><u>**T2 product can also be non-originating material. Customs clearance does not change the origin of the material**</u></p>

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</div>**<span>Change of Tariff Heading<span> </span></span>"CTH"<span> </span>**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<span> </span><span>final </span>product (i.e. a change in heading<span>).</span>

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