G/RO/N/214  
 
23 February  2021 
(21-1505) Page: 1/5 
Committee on Rules of Origin  Original: English  
 
 
NOTIFICATION UNDER ARTICLE  5 OF THE AGREEMENT ON RULES OF ORIGIN  
NON-PREFERENTIAL RULES OF ORIGIN  
1. According to Article  5.1 of the Agreement on Rules of Origin, each Member shall provide to the 
Secretariat, within 90  days after the date of entry into force of the WTO  Agreement for it, its  rules 
of origin, judicial decisions, and administrative rulings of general application relating to rules of origin 
in effect on that date. If, by inadvertence, a rule of origin has not been provided , the Member 
concerned shall provide it immediately after this fact becomes known. Article  5.2 of  the Agreement 
provides, moreover, that during the period referred to in Article  2, Members introducing 
modifications, other than de minimis  modifications, to their rules of origin or introducing new rules 
of origin, shall publish a notice to that effect at least 60  days before the entry into force of the 
modified or new rule in such a manner as to enable interested parties to become acquainted with 
the intentio n to modify a rule of origin or to introduce a new rule of  origin, unless exceptional 
circumstances arise or threaten to arise for a Member.  
2. In accordance with  these rules,  the following notification has been received:  
UNITED KINGDOM  
A.  NON-PREFERENTIA L RULES OF ORIGIN  
The United Kingdom applies non -preferential rules of origin as described in Annex 1. Current 
practices related to proofs of origin for non -preferential purpose are described in Annex 2 of this 
notification.  
  G/RO/N/214  
 
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  ANNEX 1  
NON-PREFERENTIAL RULES OF ORIGIN  
I.  BASIC INFORMATION  
1)  Notifying Member:  United Kingdom of Great Britain and Northern Ireland  
2)  Contact point:  
(If possible, provide the following 
contact details: name, telephone, 
e-mail, website)  Name: Mr Mitchell Laizans  
Email: mitchell.laizans@trade.gov.uk   
3)  Are non -preferential rules of origin 
("non -preferential RO") in force?   Yes  No* 
* If your answer is "No", the subsequent questions of this 
Annex do not need to be completed  
4)  Please indicate which  commercial 
policy instruments use these non-
preferential  RO (refer to Article  1.2 of 
the Agreement on Rules of Origin):  • Most Favoured Nation Treatment  
• Anti-Dumping and Countervailing Duties  
• Safeguard Measures  
• Quantitative Restrictions  
5)  Date of entry into force or any 
substantive modification thereof:  23:00 GMT 31 December 2020  
6)  Date of expiration, if applicable:  N/A 
7)  Governmental or non -governmental 
authorities in charge of 
administration:  Her Majesty 's Revenue and Customs (HMRC)  
Department for International Trade  
8)  Internet link to legislation, title and 
date of adoption of the legislation, and 
for any explanatory documents, if 
applicable:  1. Title: The Taxation (Cross Border Trade) Act 2018  
Enacted: 18 September 2018 .  
Link: 
https://www.legislation.gov.uk/ukpga/2018/22/conte
nts/enacted   
2. Title: The Customs (Origin of Chargeable Goods) (EU 
Exit) Regulations 2020  Enacted: 16 December 2020  
Link: 
https://www.legislation.gov.uk/uksi/2020/1433/conte
nts/made   
3. Title: Rules of Origin: Special Rules for Determining 
Non-Preferential Origin, version 1.0. Enacted: 
16 December 2020  
Link:  
https://www.gov.uk/government/publications/referen
ce-document -for-the-customs -origin -of-chargeable -
goods -eu-exit-regulations -2020  
9)  Comments, if any:  None 
 
II.  APPLICATION OF NON -PREFERENTIAL R ULES OF ORIGIN  
10)  Do non -preferential RO apply to 
imports?   Yes   No 
11)  Do non -preferential RO apply to 
exports?   Yes   No 
12)  Is there a  de minimis  rule for the 
application of non -preferential RO?   Yes   No 
13)  If "Yes", please specify the 
de minimis  threshold and provide 
the relevant legal references 
applicable to que stions 10 to 12:  De minimis threshold: 10%  G/RO/N/214  
 
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  III.  CRITERIA FOR DETERMINING SUBSTANTIAL T RANSFORMATION FOR ASSESSING 
THE ORIGIN  OF THE GOOD  
14)  General criteria, if applicable for all 
products:  See section 17 (Place of Origin of Chargeable Goods) of 
The Taxation (Cross Border Trade) Act 2018  
https://www.legislation.gov.uk/ukpga/2018/22/section/17
/enacted   
See the Customs (Origin of Chargeable Goods) (EU Exit) 
Regulations 2020  
https://www.legislation.gov.uk/uksi/2020/14 33/contents/
made  
See Parts One, Two and Three of Rules of Origin: Special 
Rules for Determining Non -Preferential Origin, version 1.0  
https://www.gov.uk/government/publications/reference -
document -for-the-customs -origin -of-chargeable -goods -
eu-exit-regulations -2020  
15)  Product specific rules of origin where 
applicable:  See Part Four of Rules of Origin: Special Rules for 
Determining Non -Preferential Origin, version 1.0  
16)  Definition of non -originating material 
and originating material, if any:  See Part Four, A, 1.2 of Rules of Origin: Special Rules for 
Determining Non -Preferential Origin, version 1.0   
17)  List of mi nimal operations not 
conferring origin, if any:  See Part Two Rules of Origin: Special Rules for 
Determining Non -Preferential Origin, version 1.0   
18)  Residual rules, if any:  See chapter notes in Part Four of Rules of Origin: Special 
Rules for Determining Non -Preferential Origin, version  1.0 
19)  Any other information the Member 
deems necessary (provide an 
Internet link, if appropriate)  None 
 
IV. ADVANCE RULING S 
Are advance rulings on the origin 
of a good issued?1  Yes   No 
 
Authority in charge of issuing 
advance rulings on origin:  HM Revenue and Customs  
Instructions for the application for 
an advance ruling on origin:  https://www.gov.uk/guidance/apply -for-a-binding -origin -
information -decision   
Internet link to legislation and any 
other relevant legal references:  See Section 24 of the Taxation (Cross Border Trade) Act 2018 
https://www.legislation.gov.uk/ukpga/2018/22/section/24/enacte d  
 
Note: Specific arrangements may apply in Northern Ireland including by virtue of the Protocol on 
Ireland/Northern Ireland. The full text of the Protocol on Ireland/Northern Ireland can be accessed 
via: https://www.gov.uk/government/publications/new -withdrawal -agreement -and-political -
declaration   
Further details on the operation of the Protocol on Ireland/Northern Ireland can be found at: 
https://www.gov.uk/government/publications/the -northern -ireland -protocol . 
 
_______________  
 
 
 
1 As defined in Article 2(h) of the Agreement on Rules of Origin and Article 3 of the Trade Facilitation 
Agreement . G/RO/N/214  
 
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  ANNEX 2  
DOCUMENTARY REQUIREMENTS RELATED TO  NON-PREFERENTIAL RULES OF ORIGIN  
1)  For imports, are there 
mandatory requirements 
for certificate and/or any 
other documentary proof of 
origin for non -preferential 
purposes?   Yes   No**  
2)  For exports, are there 
mandatory requirements 
for certificate and/or any 
other documentary proof of 
origin for non -preferential 
purposes?   Yes   No**  
3)  Is there a standardized or 
prescribed format and/or 
content of Certificate 
and/or any other 
mandatory documentary 
proof of origin?  
If "Yes", please attach a 
copy or provide relevant 
details in the Appendix of 
this Annex   N/A 
4)  If only requested in 
specific circumstances, 
please describe the cases 
for which a certificate (or 
other mandatory 
documentary proofs of 
origin) is requested and 
the respective format 
(prescribed form or other):  Non-preferential certificates of origin may be requested for goods  that 
are subject to special non -preferential import arrangements , such as 
those listed in Annex I, item I.4 above ( Basic Information box 4 ). 
Information on trade measures transition policy can be found here : 
https://www.gov.uk/guidance/trade -remedies -transition -policy  
5)  If mandatory requirements 
for certificate and/or any 
other documentary proof of 
origin for non -preferential 
purposes are limited to 
certain products, please 
specify for which HS 
Chapters and the 
respective format 
(prescribed form or other):  N/A 
6)  Exemptions to the 
mandatory requirements 
for certificate and/or any 
other documentary proof of 
origin for non -preferential 
purposes (e.g. low value 
consignments, postal 
consignments,…):  N/A 
7)  Governmental or non -
governmental authorities 
designated for issuance of 
certificate and/or any 
other mandatory 
documentary proof of 
origin, if any:  Chambers of Commerce (or equivalent) of the exporting country  G/RO/N/214  
 
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  8)  Please provide the relevant 
legal references applicable 
to Questions 1 to 7:  1. Title: The Taxation (Cross Border Trade) Act 2018  
Enacted: 18 September 2018  
Link: 
https://www.legislation.gov.uk/ukpga/2018/22/contents/enacted   
 
2. Title: The Customs (Origin of Chargeab le Goods) (EU Exit) 
Regulations 2020  
Enacted: 16 December 2020  
Link: 
https://www.legislation.gov.uk/uksi/2020/1433/contents/made   
 
3. Title: Rules of Origin: Special Rules for Determining Non -
Preferential Origin, version 1.0  
Enacted: 16 December 2020  
Link:  
 https://www.gov.uk/government/publications/reference -
document -for-the-customs -origin -of-chargeable -goods -eu-exit-
regulations -2020 
 
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