For trade between the UK and EU: There is no third country cumulation in the UK-EU TCA. This means that Swiss inputs cannot be counted
Preference rate of origin for goods exported from GB to Switzerland and then to EU. Is that Switzerland?
To export goods from the UK to Switzerland and then onto the EU, there are two options: ● Option 1: Export the goods from the
What are the procedures for exporting goods with an EU country of origin from the UK to another EU country?
The trading arrangements between the UK and the EU changed significantly on 1 Jan 2021. The UK is no longer part of the EU Customs
If your goods originate in the EU or UK as defined in the TCA, you may be able to claim a preferential (zero) tariff rate
The Trade and cooperation agreement refers to UK, details re rules of origin can be found here: gov.uk/government/publications/rules-of-origin-for-goods-moving-between-the-uk-and-eu