The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020 have been amended to reflect changes to the UK-South Korea trade agreement agreed in October 2025. The update modifies the origin reference document to extend cumulation of origin and direct transport provisions relating to the European Union. This amendment affects traders using the preferential trade arrangement with South Korea and changes how goods can qualify for preferential tariff treatment under that agreement.
Source: legislation.gov.uk – Read the original