Trading with the EU
The EU remains the UK’s largest trading partner and a critical market for manufacturers. The UK-EU Trade and Cooperation Agreement allows most goods to trade tariff-free where the rules are met, but businesses must still manage customs, rules of origin and regulatory requirements.
Manufacturers should check their product classification, origin status and documentation before moving goods between Great Britain and the EU.
Key guidance
- Importing and exporting: understand customs declarations, border requirements and the documents needed to move goods.
- EORI number: most businesses moving goods between the UK and overseas markets need an EORI number.
- Rules of origin: check whether your goods qualify for preferential tariff treatment under the TCA.
- Customs declarations: decide whether to complete declarations directly or appoint a customs intermediary.
- Custom simplifications: consider whether special procedures could reduce costs or administration.
- Incoterms: agree who is responsible for transport, insurance, duties and customs processes.