The Trade and Cooperation Agreement is the agreement between the UK and the EU that set out the terms of the UK’s withdrawal from the EU as well as future ways of working.

Key aspects

• Common and institutional provisions
• Trade, transport, and fishery
• Law enforcement and security
• Health and cyber security
• Participation in union programmes, financial management, and provisions
• Settlement and horizontal provisions

Rules of Origin

The agreement contains the Rules of Origin that set out how to determine the country of origin for goods traded between the UK and EU.

If goods imported from the EU into the UK are manufactured in the EU, the import duty rate is 0%.

The Rules of Origin were designed to ensure that only goods originating in the UK or EU can benefit from preferential tariff treatment.