WITH the UK now outside of the European Union, there are new rules and regulations when trading with the EU. One of these is that companies must follow rules of origin and make the correct declarations and have proof of preferential origin in place. With reports stating that this is causing confusion for businesses, we want to outline the rules for firms as simply as possible. As part of the customs union previously, UK businesses could trade with the EU tariff-free without the need for customs declarations or preferential origin documents (such as EUR1’s) or Non-Preferential Origin documents (Certificates of origin).