28 October 2021 
Andrea Marshall, Tax Specialist
Update as at 28/10/21
The ‘Exporter requirements’ section has been updated to clarify that an exporter must be located in the UK to export to the EU, or must be located in the EU to export to the UK.
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HMRC has issued Rules of origin for goods moving between the UK and EU. This is basically a page that provides links to a range of other information.
This will be of interest to you if you are aiming to pay nil duty on an import from the EU where the goods are being entered into free circulation in the UK and are not subject to a relief such as OPR, IPR, Returned Goods, etc.
A starting point is to check what rate of duty applies by referring to the UK Tariff, as the duty rate for the goods may be nil or very low. If you do want to prove that goods originate in the EU, then you need proof before claiming origin.
The guidance that has been issued is as follows:
