If goods are imported into the UK, the importer, or its agent, must normally declare them to Customs. Incorrect declarations attract civil, and sometimes criminal, penalties. The HS system is used. Legally binding tariff rulings can be obtained. Origin Origin defines the economic nationality of goods.
Different rules apply for non-preferential and preferential trade.
For non-preferential trade, goods wholly produced in one country originates in that country. Where two or more countries are involved the origin will be where the last substantial process or operation that is economically justified is performed, having been carried out in an undertaking equipped for the purpose and resulting in the manufacture of a new product or representing an important stage of manufacture. Generally this is the transaction or invoiced price for the goods, namely the price actually paid or payable for the goods. The rate at which duty is charged on import of goods is found in the EU customs tariff. Any products subject to the GSP regime will benefit from a duty reduction.