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The Department of Business and Trade have published Preferential Origin and Quota documentation that will support the use of the US-UK Economic Prosperity Deal when importing beef and ethanol from the United States. The General Terms of the agreement were finalised on the 8th May this year.
The deal, which is still under negotiation, is not a full free trade agreement but does follow the compliance protocol of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.
The two documents provide guidance on how to utilise the Rules of Origin and Quota to import qualifying beef and ethanol products from the US at a lower duty rate, as agreed under the terms of the EPD.
Lower duty rates and quota numbers for the qualifying products have been effective since June 30th, 2025.
The United States Origin Reference Document
Section A of the Origin Reference Document lists the conditions that goods must meet to qualify for a lower duty rate on import to the UK.
Articles 1-4 give a definition of how goods can be identified as qualifying goods, such as being wholly obtained or sufficiently processed.
Articles 5-7 detail operations, materials, and packaging that would exclude goods as qualifying
Section B of this document outlines the compliance evidence and conditions required to demonstrate that goods qualify as US-originating goods.
Articles 8-9 detail proof of origin and statements required, with Article 10 detailing where evidence of origin may not be required to implement a waiver for goods under the value of £1000
Annexe 1 relates to the minimum data required to evidence applicability for preferential tariff treatment, including how the goods must be clearly identified as applicable on the import paperwork.
Annexe I also defines the qualifying statements of origin needed on the compliance documentation.
The table in Annexe II provides the product-specific rules necessary to define whether products for import are qualifying goods.
The table is provided below:
| Harmonised System heading | Description of goods | Product-specific rule |
|---|---|---|
| 02.01 | Meat of bovine animals, fresh or chilled. | Goods of this heading shall be originating if the animal was fattened for a period of at least three months in the United States before slaughtering in the United States. |
| 02.02 | Meat of bovine animals, frozen. | Goods of this heading shall be originating if the animal was fattened for a period of at least three months in the United States before slaughtering in the United States. |
| 02.06 | Edible offal of bovine animals, swine, sheep, goats, horses, asses, mules, or hinnies, fresh, chilled, or frozen. | Goods of this heading shall be originating if the animal was fattened for at least 3 months in the United States before slaughtering in the United States. |
| 02.10 | Meat and edible meat offal, salted, in brine, dried or smoked; edible flours and meals of meat, or meat offal. | Goods of this heading shall be originating if they are substantially processed in the United States in accordance with Article 4 of this Origin Reference Document. |
| 16.02 | Other prepared or preserved meat, meat offal, blood, or insects. | Goods of this heading shall be originating if they are substantially processed in the United States in accordance with Article 4 of this Origin Reference Document. |
| 22.07 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80% or higher; ethyl alcohol and other spirits, denatured, of any strength. | A change to a good of heading 22.07 from any other heading. |
The United States Preferential Tariff Document
Quota and duty rates for the goods referred to in the Origin Reference Document are set out in a table at Annexe II of the Preferential Tariff document. The table, located in the link to the Preferential Tariff Reference document below, outlines the Tariff Classification, Quota Volumes, and Quota Periods for the import of qualifying products covered by the EPD.
It is anticipated that further origin and quota information will be released for additional products as the EPD trade negotiations progress.
Links to the two documents can be found below:
US_Origin_Reference_Document_V1.docx
The_US_Preferential_Tariff_Reference_Document_V1.docx
The General Terms for the US-UK Economic Prosperity Deal can be found below:
The regulation can be found here:
The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Contact details for the Department of Business and Trade can be found here:
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