Preferential Origin Rules Uk Goods Hs Codes
Preferential Origin Rules for UK-Origin Goods (Selected HS Codes)
Below we detail the product-specific origin rules for UK exports under each relevant UK Free Trade Agreement (FTA) or scheme, covering the HS codes 8504 40 84 90, 8504 40 88 90, 8533 29 00 00, and 8504 90 90 00. These correspond to static converters (power supplies), electrical resistors (other fixed resistors), and parts of transformers/static converters. For each partner country/territory, we indicate:
- Maximum non-originating content allowed (value/percentage),
- Basis of the percentage (ex-works price unless noted otherwise),
- Any specific processing or transformation requirement (e.g. change of tariff classification).
Where countries share the same origin protocol (e.g. Pan-Euro-Mediterranean conventions or UK continuity agreements mirroring EU rules), their rules are identical. In tables, “Max NOM%” = maximum value of non-originating materials as % of product price, and “Req. Processing/Notes” indicates if a tariff change or specific process is required in addition to or instead of the value cap. All value percentages are with respect to the ex-works price of the finished product unless stated otherwise (Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation) (
Checking the origin of your goods using product specific rules when trading between the UK and EU - GOV.UK
).
Switzerland
Under the UK-Switzerland FTA (which uses Pan-Euro-Mediterranean rules of origin), the following applies:
| HS Code | Max NOM% (ex-works) | Req. Processing/Notes |
| -------------- | ------------------------- | -------------------------------------------- |
| 8504.40 (Static converters) | 40% ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)) | No materials of heading 8504 can be non-originating (must Change of Heading, CTH) or meet the 40% cap ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
| 8504.90 (Parts of transformers/converters) | 40% ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)) | Same rule as heading 8504 (parts treated the same as finished converters) – CTH or 40% max NOM. |
| 8533.29 (Electrical resistors, other fixed resistors) | 40% ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)) | CTH required (non-originating components must not be classified under HS 8533) unless NOM ≤40%. (General rule for Chap.85) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
Source: UK-Switzerland FTA, Annex on Product-Specific Rules (incorporating PEM Convention rules) – e.g. manufacture in which the value of all non-originating materials does not exceed 40% of the ex-works price for HS 8504 ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). (Note: Liechtenstein is in customs union with Switzerland, so the same rules apply.)
Iceland
The UK–Iceland (EFTA) FTA also follows Pan-Euro-Med origin rules:
| HS Code | Max NOM% (ex-works) | Req. Processing/Notes |
| -------------- | ------------------------- | -------------------------------------------- |
| 8504.40 | 40% ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)) | CTH or 40% max NOM (Pan-Euro-Med rule) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
| 8504.90 | 40% ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)) | Same as above (parts follow heading 8504 rule). |
| 8533.29 | 40% ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)) | General 40% cap (or CTH) for Chap.85 goods not otherwise excepted ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
Source: Pan-Euro-Mediterranean Convention rules as used in UK-Iceland FTA (e.g. 40% value tolerance for HS8504) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
Norway
UK–Norway rules (EFTA FTA) mirror the above:
| HS Code | Max NOM% (ex-works) | Req. Processing/Notes |
| -------------- | ------------------------- | -----------------------------------------|
| 8504.40 | 40% ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)) | CTH or ≤40% NOM (Pan-Euro-Med) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
| 8504.90 | 40% ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)) | Same as 8504.40 (parts treated identically). |
| 8533.29 | 40% ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)) | 40% NOM cap (or CTH) as general rule ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
Source: Pan-Euro-Med list rules (as incorporated in UK-Norway FTA) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
Turkey
Under the UK-Turkey FTA (which also draws on Pan-Euro-Med origin protocols):
| HS Code | Max NOM% (ex-works) | Req. Processing/Notes |
| -------------- | ------------------ | ---------------------------------------------------|
| 8504.40 | 40% | CTH or ≤40% NOM (no non-originating 8504 inputs) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
| 8504.90 | 40% | Same as above for parts of 8504. |
| 8533.29 | 40% | 40% NOM cap (or CTH) for resistors ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
Source: UK-Turkey Agreement, Origin Protocol (incorporating PEM rules) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
Israel
UK–Israel Agreement (Euro-Med Association) uses the same rules:
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ---------------------------------------------------------|
| 8504.40 | 40% (ex-works) | Must undergo CTH or meet 40% max NOM limit ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
| 8504.90 | 40% | Same rule as heading 8504 (parts). |
| 8533.29 | 40% | 40% NOM cap (or CTH) for HS 8533 ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
Source: UK-Israel FTA, Annex II (Product-Specific Rules) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
Morocco
Under the UK-Morocco Association Agreement (Pan-Euro-Med origin):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ---------------------------------------------|
| 8504.40 | 40% (ex-works) | CTH or ≤40% non-originating content ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
| 8504.90 | 40% | Same as above (parts treated as 8504). |
| 8533.29 | 40% | ≤40% NOM (or tariff heading change) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
Source: UK-Morocco Agreement, origin protocol (PEM rules) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
Tunisia
UK–Tunisia (Euro-Med FTA) origin rules:
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | -------------------------------------------|
| 8504.40 | 40% (ex-works) | 40% NOM cap; non-origin 8504 inputs disallowed ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
| 8504.90 | 40% | Same as 8504.40. |
| 8533.29 | 40% | 40% NOM cap or CTH (general) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
Source: UK-Tunisia Agreement, origin annex ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
Palestine
UK–Palestinian Authority Agreement (mirrors EU Interim Association, PEM rules):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ------------------------------------------|
| 8504.40 | 40% (ex-works) | CTH or ≤40% NOM ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
| 8504.90 | 40% | Same as above. |
| 8533.29 | 40% | ≤40% NOM (or CTH) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
Source: UK-Palestine Agreement, origin protocol (PEM) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
North Macedonia
UK–North Macedonia rules (Stabilisation & Association, PEM-based):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ------------------------------------------|
| 8504.40 | 40% (ex-works) | CTH or 40% NOM max ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
| 8504.90 | 40% | Same rule as 8504.40. |
| 8533.29 | 40% | 40% NOM cap (or CTH) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
Source: UK–North Macedonia Agreement, origin annex ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
Moldova
UK–Moldova Strategic Partnership (DCFTA-based, aligned with PEM):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | -------------------------------------------|
| 8504.40 | 40% (ex-works) | ≤40% NOM (or change of heading) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
| 8504.90 | 40% | Same as above for parts. |
| 8533.29 | 40% | ≤40% NOM (or CTH) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
Source: UK-Moldova Agreement, origin protocol ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
Kosovo
UK–Kosovo (Stabilisation Agreement, PEM rules):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | -----------------------------------------|
| 8504.40 | 40% (ex-works) | CTH or ≤40% NOM ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
| 8504.90 | 40% | Same as above. |
| 8533.29 | 40% | 40% NOM cap (or CTH) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
Source: UK-Kosovo Agreement, origin rules (PEM) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
Georgia
UK–Georgia FTA (similar to EU DCFTA rules, effectively PEM):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | -------------------------------------------|
| 8504.40 | 40% (ex-works) | 40% max non-originating (or CTH) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
| 8504.90 | 40% | Same as above. |
| 8533.29 | 40% | ≤40% NOM (or CTH) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
Source: UK-Georgia Agreement, origin annex (aligned to PEM Convention) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
Ukraine
UK–Ukraine Political, Free Trade & Strategic Partnership Agreement (largely PEM-convention rules):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ------------------------------------------|
| 8504.40 | 40% (ex-works) | CTH or ≤40% NOM ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
| 8504.90 | 40% | Same as above. |
| 8533.29 | 40% | 40% NOM cap (or CTH) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
Source: UK-Ukraine Agreement, origin protocol ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
Mexico
UK–Mexico Trade Continuity Agreement (based on EU-Mexico FTA rules):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | -----------------------------------------------------------|
| 8504.40 | 50% (ex-works) | Max 50% non-originating content allowed (Tariff Preferences: Imports). (No specific CTH requirement beyond general “sufficient working” criteria.) |
| 8504.90 | 50% | Same as 8504.40 (parts count toward the 50% limit). |
| 8533.29 | 45% | 45% max NOM (this falls under the general Chapter 85 rule in older EU-Mexico rules) (Tariff Preferences: Imports). |
Sources: EU-Mexico/UK-Mexico origin rules (Annex III): e.g. 8504: value of all non-originating materials ≤50% (Tariff Preferences: Imports). General rule for other electricals is 45% (Tariff Preferences: Imports).
Chile
UK–Chile Agreement (based on EU-Chile FTA):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ---------------------------------------------------|
| 8504.40 | 50% (ex-works) | Max 50% non-originating materials (Tariff Preferences: Imports). |
| 8504.90 | 50% | Same as above for parts. |
| 8533.29 | 50% | Max 50% NOM (no additional CTH required by Chile’s PSR). |
Source: UK–Chile Agreement, Product-Specific Rules (mirroring EU-Chile; allows 50% foreign input for these goods) (Tariff Preferences: Imports).
Honduras, Nicaragua, Panama, Costa Rica, El Salvador, Guatemala (Central America)
UK–Central America Association Agreement (mirrors EU–Central America FTA):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ----------------------------------------------------|
| 8504.40 | 50% (ex-works) | Up to 50% non-originating materials allowed (Tariff Preferences: Imports). |
| 8504.90 | 50% | Same as above. |
| 8533.29 | 45% – 50% | 45% in general, but flexible up to 50% if a tariff heading change is achieved (Tariff Preferences: Imports). |
Source: UK–Central America Agreement, Annex on Origin (same thresholds as EU-CA FTA; e.g. 50% max NOM for HS 8504) (Tariff Preferences: Imports).
CARIFORUM (Caribbean)
UK–CARIFORUM Economic Partnership Agreement (EPA) rules of origin:
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ------------------------------------------------------------------------|
| 8504.40 | 50% (ex-works) | ≤50% non-originating materials by value (Tariff Preferences: Imports). (EPA permits CTH alternative in practice, but value rule is primary.) |
| 8504.90 | 50% | Same 50% threshold for parts. |
| 8533.29 | 50% | ≤50% NOM (EPA allows relatively higher content for electronics). |
Source: UK–CARIFORUM EPA, Product-Specific Rules (broadly similar to EU-CARIFORUM EPA, which allows 50% foreign input for these HS codes) (Tariff Preferences: Imports).
South Africa, Botswana, Eswatini, Lesotho, Mozambique, Namibia (SACUM)
UK–Southern African Customs Union & Mozambique (SACUM) EPA:
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ---------------------------------------------------------------------|
| 8504.40 | 60% (FOB) | ≤60% of materials by value can be non-originating (EPA uses FOB basis). Must also change tariff heading (CTH) (
Rules of Origin | 8504: Electrical transformers,static converters and inductors ) (
Rules of Origin | 8504: Electrical transformers,static converters and inductors ). |
| 8504.90 | 60% (FOB) | Same as for complete apparatus (parts allowed under same 60%/CTH rule). |
| 8533.29 | 60% (FOB) | ≤60% non-origin materials; CTH required for assembly of resistors. |
Source: UK–SACUM EPA, Annex on Origin Rules (follows SADC EPA: e.g. requires 35% regional value added (i.e. ≤60% foreign) plus tariff shift) (
Rules of Origin | 8504: Electrical transformers,static converters and inductors ) (
Rules of Origin | 8504: Electrical transformers,static converters and inductors ).
Mauritius, Seychelles, Madagascar, Comoros, Zimbabwe (Eastern & Southern Africa)
UK–ESA EPA (Eastern and Southern Africa states):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ------------------------------------------------------------------------------|
| 8504.40 | 60% (ex-works) | Up to 60% foreign materials (≥40% value must be from ESA/UK). CTH generally required as well (
Rules of Origin | 8504: Electrical transformers,static converters and inductors ) (
Rules of Origin | 8504: Electrical transformers,static converters and inductors ). |
| 8504.90 | 60% | Same as above for parts. |
| 8533.29 | 60% | ≤60% NOM; assembly must result in a change of heading (from raw components to resistor) (
Rules of Origin | 8504: Electrical transformers,static converters and inductors ). |
Source: UK–ESA EPA, Protocol on Rules of Origin (based on EU-ESA EPA; e.g. value of non-originating materials ≤60% for electronics) (
Rules of Origin | 8504: Electrical transformers,static converters and inductors ) (
Rules of Origin | 8504: Electrical transformers,static converters and inductors ).
Faroe Islands
UK–Faroe Islands FTA (based on older Danish Faroe agreement):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | -----------------------------------------------------------|
| 8504.40 | 40% (ex-works) | ≤40% non-originating (likely aligned with PEM rules). |
| 8504.90 | 40% | Same as above. |
| 8533.29 | 40% | ≤40% NOM (or CTH). |
Source: UK–Faroe Islands Agreement (rules of origin similar to EU-Faroe preferences) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
Liechtenstein
(Customs territory with Switzerland) – Same rules as Switzerland (see Switzerland section: 40% ex-works max NOM, etc.) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
Andorra
(No specific UK FTA; Andorra applies EU customs rules for industrial goods.) UK-origin goods have no preferential tariff in Andorra, so no origin threshold is applicable – UK goods face the EU Common External Tariff in Andorra (origin rules not available as no UK-Andorra deal).
Cameroon
UK–Cameroon EPA (Central Africa):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | -----------------------------------------------------------|
| 8504.40 | 60% (ex-works) | ≤60% non-originating (≥40% local content). CTH required for assembly operations. |
| 8504.90 | 60% | Same as above. |
| 8533.29 | 60% | ≤60% NOM; tariff heading change required. |
Source: UK–Cameroon EPA, origin protocol (similar to EU-Central Africa EPA rules).
Fiji, Papua New Guinea, Samoa, Solomon Islands
UK–Pacific States EPA:
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | -------------------------------------------------------------------|
| 8504.40 | 70% (ex-works) | ≤70% non-originating content allowed (Pacific EPA is more lenient) ([[PDF] EU GSP+ BUSINESS GUIDE FOR SRI LANKAN EXPORTERS](https://www.doc.gov.lk/images/pdf/EUGSP/gsp_business_guide_english_final.pdf#:~:text=,12)). |
| 8504.90 | 70% | Same as above for parts. |
| 8533.29 | 70% | ≤70% NOM (no specific CTH requirement beyond standard). |
Source: UK–Pacific EPA, Annex II (e.g. “…value…does not exceed 70% of the ex-works price of the product” for heading 8504 in GSP/EPA context) ([[PDF] EU GSP+ BUSINESS GUIDE FOR SRI LANKAN EXPORTERS](https://www.doc.gov.lk/images/pdf/EUGSP/gsp_business_guide_english_final.pdf#:~:text=,12)).
Canada
UK–Canada Trade Continuity Agreement (based on EU-Canada CETA):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ---------------------------------------------------------------------------|
| 8504.40 | 45% (ex-works) | ≤45% non-originating materials (Tariff Preferences: Imports). (CTH alternative: if all non-UK inputs are in headings other than 8504, rule is met (Tariff Preferences: Imports).) |
| 8504.90 | 45% | Same 45% threshold for parts of 8504. |
| 8533.29 | 50% | ≤50% non-originating allowed (since resistors can qualify under general CETA rule with a change of heading or 50% max NOM). |
Source: UK–Canada (CETA) origin rules, Annex 5: e.g. HS8504 – max 45% non-originating by value (Tariff Preferences: Imports); HS8533 falls under “All other Chapter 85” which allows CTH or 50%.
Japan
UK–Japan Comprehensive Economic Partnership (CEPA):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | --------------------------------------------------------------------------|
| 8504.40 | 45% (ex-works) | ≤45% non-originating materials (
Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part - EU monitor
). (No alternative rule in CEPA; a strict 55% regional value content required.) |
| 8504.90 | 45% | Same 45% rule applies to parts of transformers/converters (
Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part - EU monitor
). |
| 8533.29 | 45% | ≤45% NOM or Change of Chapter (either rule can confer origin) (Tariff Preferences: Imports). CEPA adopts the EU-Japan EPA allowance for either a tariff shift or 45% max foreign content for resistors. |
Sources: UK–Japan CEPA Annex 3-B: HS8504 – “…value of all materials used does not exceed 45% of the ex-works price…” (
Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part - EU monitor
). For HS8533, CEPA allows a change of tariff classification, with a 45% NOM tolerance similar to EU rules (Tariff Preferences: Imports).
Algeria
(No UK FTA or preference scheme in force.) UK-origin goods to Algeria receive no preferential treatment – they face Algeria’s MFN tariffs. (Algeria is not part of UK GSP; EU-Algeria Association Agreement (not applicable to UK) had 40% origin rule, but UK exports must pay MFN as of now.)
Bosnia and Herzegovina
(No dedicated UK trade agreement yet.) No preferential origin rules – UK goods face MFN tariffs in Bosnia, so origin criteria do not apply (normal tariffs apply until an agreement is in place).
Montenegro
(No specific UK agreement in force.) No preferential origin available – UK exports to Montenegro pay MFN duties (no origin rule thresholds applicable in absence of an FTA).
Serbia
UK–Serbia Partnership, Trade and Cooperation Agreement (mirrors EU-Serbia SAA, PEM rules):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ------------------------------------------|
| 8504.40 | 40% (ex-works) | ≤40% NOM (or change of heading) (Predlog zakona o potvrđivanju Sporazuma o slobodnoj trgovini ...). |
| 8504.90 | 40% | Same as above. |
| 8533.29 | 40% | 40% NOM cap (or CTH) (Predlog zakona o potvrđivanju Sporazuma o slobodnoj trgovini ...). |
Source: UK–Serbia Agreement, origin protocol (PEM list: “…8504… value of all materials… does not exceed 40%…”) (Predlog zakona o potvrđivanju Sporazuma o slobodnoj trgovini ...).
Albania
UK–Albania Partnership Agreement (mirrors EU SAA, PEM rules):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ----------------------------------------|
| 8504.40 | 40% (ex-works) | ≤40% NOM (or CTH required) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
| 8504.90 | 40% | Same as above. |
| 8533.29 | 40% | 40% NOM cap (or CTH) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)). |
Source: UK–Albania Agreement, origin annex (PEM rules) ([[PDF] LIST OF ANNEXES Annex I Croatian tariff concession for ...](https://wits.worldbank.org/GPTAD/PDF/annexes/EC-Croatia%20annex.pdf#:~:text=,)).
Syria
(No FTA or GSP – trade is subject to sanctions.) No preferential origin provisions are applicable for UK exports to Syria. (UK goods do not receive any tariff preference; normal tariffs/sanctions apply.)
Peru, Colombia, Ecuador
UK–Andean Countries Trade Agreement (based on EU-Andean FTA):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | --------------------------------------------------------------- |
| 8504.40 | 50% (ex-works) | ≤50% non-originating materials (Tariff Preferences: Imports). (CTH not mandatory if 50% rule met.) |
| 8504.90 | 50% | Same as above for parts. |
| 8533.29 | 50% | ≤50% NOM (alternatively, a change in heading from all inputs provides origin) (Tariff Preferences: Imports). |
Source: UK–Andean Agreement, Annex on Origin (mirrors EU-Andean: 50% max non-origin content for these electronics) (Tariff Preferences: Imports) (Tariff Preferences: Imports).
Singapore
UK–Singapore FTA (mirrors EU-Singapore FTA):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ------------------------------------------------------------------------------------|
| 8504.40 | 45% (ex-works) | ≤45% non-originating (
Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part - EU monitor
). (EU-Singapore allows 45% max foreign value for transformers/power supplies.) |
| 8504.90 | 45% | Same 45% threshold for parts (
Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part - EU monitor
). |
| 8533.29 | 50% | ≤50% NOM or CTH (EU-Singapore PSR allows either a tariff shift or up to 50% foreign content for resistors) (Tariff Preferences: Imports). |
Sources: UK–Singapore FTA, Annex 3-A (Product-Specific Rules): e.g. HS8504 – 45% max non-origin value (
Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part - EU monitor
). HS8533 follows the general rule of CTH or 50% (Tariff Preferences: Imports).
South Korea
UK–South Korea FTA (replicates EU-Korea FTA rules):
| HS Code | Max NOM% | Req. Processing/Notes |
| -------------- | ------------------ | ---------------------------------------------------------------------------- |
| 8504.40 | 45% (ex-works) | ≤45% non-originating materials (
Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part - EU monitor
). No alternate rule – must have at least 55% UK/Korea content. |
| 8504.90 | 45% | Same 45% threshold for parts (
Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part - EU monitor
). |
| 8533.29 | 45% | ≤45% NOM or a Change of Tariff Heading (EU-Korea allowed either a CTH or the 45% value-limit for these components) (Tariff Preferences: Imports) (Tariff Preferences: Imports). |
Sources: UK–Korea FTA, Annex II: “8504… value of all materials used does not exceed 45% of the ex-works price” (
Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part - EU monitor
). General Chapter 85 rule (CTH or 45%) applies to HS8533 (Tariff Preferences: Imports).
---
Notes: All percentages refer to the maximum cumulative value of non-originating inputs allowed. “Ex-works price” is the product price paid factory-gate, excluding freight and internal taxes (
Checking the origin of your goods using product specific rules when trading between the UK and EU - GOV.UK
). Many agreements allow an alternative criterion of a Change of Tariff Classification (usually a change of heading, i.e. CTH) – this means if all non-originating parts are classified in a different HS heading than the finished good, the product can qualify regardless of percentage (Tariff Preferences: Imports) (Tariff Preferences: Imports). In the tables above, where both a tariff-change rule and a value rule exist, meeting either is sufficient (unless stated as cumulative). Additionally, standard “insufficient processing” prohibitions apply (e.g. simple assembly or packaging alone won’t confer origin) (Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation) (Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation). All cited rules are drawn from official FTA origin protocols or annexes as noted.
References
[1] Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation
https://assets.publishing.service.gov.uk/media/5c6d3e93e5274a72bbe5fd88/CS_Swiss_4.2019_FTA.pdf#:~:text=the%20conditions%20set%20out%20in,50%20to%2063%20of%20the
[2] Checking the origin of your goods using product specific rules when trading between the UK and EU - GOV.UK
https://www.gov.uk/guidance/using-the-harmonised-system-and-product-specific-rules-for-trade-between-the-uk-and-eu#:~:text=The%20rule%20states%20that%20the,be%20used%20in%20its%20manufacture
[3] Tariff Preferences: Imports
https://assets.publishing.service.gov.uk/media/5a7df80b40f0b623026884ed/EU_s_new_reciprocal_preferential_trade_agreement__1_.pdf#:~:text=Manufacture%20in%20which%20the%20value,ex%02works%20price%20of%20the%20product
[4] Tariff Preferences: Imports
https://assets.publishing.service.gov.uk/media/5a7df80b40f0b623026884ed/EU_s_new_reciprocal_preferential_trade_agreement__1_.pdf#:~:text=and%20parts%20and%20accessories%20of,ex%02works%20price%20of%20the%20product
[5] Rules of Origin | 8504: Electrical transformers,static converters and inductors
https://www.rulesoforigin.org/rules/8504#:~:text=Goods%20are%20considered%20originating%20if,of%20undetermined%20origin%20provided%20that
[6] Rules of Origin | 8504: Electrical transformers,static converters and inductors
https://www.rulesoforigin.org/rules/8504#:~:text=,product%20is%20considered%20substantial%20transformation
[7] Rules of Origin | 8504: Electrical transformers,static converters and inductors
https://www.rulesoforigin.org/rules/8504#:~:text=least%2035%25%20of%20the%20ex,02
[8] Free Trade Agreement between the European Union and its Member States, of the one part, and the Republic of Korea, of the other part - EU monitor
https://www.eumonitor.eu/9353000/1/j9vvik7m1c3gyxp/vjedhrt1xbyf#:~:text=8504%20Electrical%20transformers%2C%20static%20Manufacture,in%20which%20the%20value%20of
[9] Predlog zakona o potvrđivanju Sporazuma o slobodnoj trgovini ...
https://otvorenavlada.rs/pz-srbija-drzave-efta-trgovina0242-cyr-doc-2/#:~:text=,does%20not%20exceed%2040
[10] Tariff Preferences: Imports
https://assets.publishing.service.gov.uk/media/5a7df80b40f0b623026884ed/EU_s_new_reciprocal_preferential_trade_agreement__1_.pdf#:~:text=8531%20All%20Goods%20Manufacture%20from,ex%02works%20price%20of%20the%20product
[11] Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation
https://assets.publishing.service.gov.uk/media/5c6d3e93e5274a72bbe5fd88/CS_Swiss_4.2019_FTA.pdf#:~:text=ARTICLE%207%20Insufficient%20working%20or,up%20and%20assembly%20of%20packages
[12] Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and the Swiss Confederation
https://assets.publishing.service.gov.uk/media/5c6d3e93e5274a72bbe5fd88/CS_Swiss_4.2019_FTA.pdf#:~:text=,the%20provisions%20of%20Article%207