Part of our supposedly tariff free trade agreement means that tariffs are payable on any British exports which do not meet complex rules of origin standards. For the goods that do, there is lengthy and potentially expensive paperwork to prove it. If the goods do not meet rules of origin, there is still the paperwork, but the additional tariff cost for customers in the EU.
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Government 'advice': https://www.gov.uk/guidance/check-your-goods-meet-the-rules-of-origin
brexit trade dealbrexit trade impactbrexit trade barriers
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