Glossary
What is country of origin?
Country of origin is the country where goods were wholly obtained or last underwent substantial transformation. It determines the duty rate, whether preferential treatment applies, and which trade measures quotas, anti-dumping duties, sanctions bite on a consignment. |
How is country of origin determined?
- Wholly obtained — grown, mined, caught or born and raised entirely in one country.
- Substantial transformation — where imported inputs are used, origin follows the last significant processing, tested by a change of tariff heading, a value-added percentage or a product-specific processing rule.
Non-preferential and preferential origin
Non-preferential origin sets the baseline quotas, anti-dumping measures and labelling. Preferential origin under a trade agreement such as the EU–UK TCA can cut duty to zero, but only where the product-specific rule is met and a valid statement on origin is held.
Origin is not where the goods shipped from
A consignment routed through Rotterdam is not Dutch in origin, and a supplier’s address is not evidence either. Declaring origin wrongly is a false statement: HMRC can recover underpaid duty retrospectively, and preference claims are routinely audited years after clearance.
iCustoms checks origin against the commodity code and flags preference claims before you file. |
