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

Please note that customs status as such has no role in determining origin! Definitions EU originating material:  M aterials having EU preferential origin under the Trade Agreement rules Goods wholly obtained in the EU, or Goods  sufficiently worked or processed in the EU according to the applicable list  rules Non-originating material:   M aterial 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 ).