HMRC has just made available to companies a compilation of very useful information on customs topics in the UK regarding the origin of the goods intended to move between the UK and the EU. In particular, are detailled :
- How to use the Harmonized System (HS) to classify goods and verify that they follow the rules of origin of goods intended to move between the UK and the EU.
- The rules to follow to benefit from the rules of origin.
- The means of proof to present to relevant authorities to be exempted.
Source : British government