Free trade agreements

This subtopic contains the following guidance on free trade agreements:

Practice Notes

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Practice Note: Rules of Origin of the UK-EU Trade and Cooperation Agreement provides practical guidance on the rules of origin of the UK-EU Trade and Cooperation Agreement (TCA). It provides guidance on the goods that are deemed to originate in the territory of either party to the Trade and Cooperation Agreement either as it is wholly obtained or due to the fact that non-originating material has undergone an appropriate level of processing in either Party.
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Practice Note: Trade in services under the UK-EU TCA—an overview provides an overview of the main aspects of

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