Although the EU and the United Kingdom (UK) were able to agree on a trade and cooperation agreement on December 24, 2020, the UK is still out of the EU when the Brexit transition period expires on January 1, 2021. internal market and the customs union and will be considered a third country in the future. Contrary to a widespread opinion, goods imported from the UK to the EU or from the EU to the UK are not generally duty-free, but only so-called goods originating from the two contracting parties. The mere origin of goods from the UK or the EU does not lead to the granting of preferential treatment under preferential law. Rather, the prerequisite is their preferential origin, which must be determined taking into account the complex system of origin.
The DSLV Bundesverband Spedition und Logistik points out that the determination of the preferential origin of a product and the creation of preferential evidence is the sole task of the contracting parties, i.e. buyer and seller; shore is, who usually act as importers and exporters at the same time. In the attached elaboration (annex), the DSLV provides an overview of the most important contents of the trade agreement in relation to the origin and preference regulations, which can be used as customer information.