Country of Origin rules


My company uses raw materials sourced globally (oils and chemicals and additives) and blended at our UK plant in Kent.

We have a business rule (a legacy from a previous company owner) which stipulated that for goods to qualify as UK or EU origin then the following must occur:-
1. the commodity code of the finished product is different to that of the Non EU raw material
2. the cost of the raw material is less than 50% of the Exworks price

HMRC rules suggest otherwise indicating that if products are manufactured entirely in the UK/EU then it qualifies for EU status.

Can I therefore assume that our products, which are blended in full in the UK but using raw materials often sourced outside the EU, can be considered as of EU origin? If so, I can then request a EUR1 certificate with these goods for export to areas such as Ukraine?


Hi Gavin,

Have you checked out Customs Notice 828? Section 2.6 explains the percentage rule. This method can be pretty complex as I am sure you have already found!

Also, imported goods that are sufficiently processed by changing the tariff number from import to export (generally the first four digits) can be considered sufficient transformation.

Origin is generally considered as being the “last Country of substantial and economically justifiable processing” which is generally where the goods were made.

If goods meet the criteria, then yes you can request an EUR1 – but only for goods which qualify.

Kind regards,



Information on the Customs requirements for exporting are given in HMRC Public Notice 275. Information regarding Certificates of Origin can be found in HMRC Public notices 827 and 828. All notices can be viewed on the GOV.UK website at by typing ‘Notice number’ in the search box and selecting the notice from the search results:

Further detailed information regarding exporting goods outside the EU can be found by using the following link

HM Revenue & Customs
Customs International Trade & Excise

Export Action Plan