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In the UK-Canada Trade Continuity Agreement (TCA), the UK and Canada agreed time-limited clauses for ‘EU cumulation’ and origin quotas.
- On EU cumulation, this has meant that up until now, UK traders have been able to count EU inputs as if they were originating in their exports to Canada;
- On origin quotas, several textile and apparel lines have been eligible for alternative rules, within the limits of an applicable annual quota.
As of 1 April 2024, these two clauses have expired. This means that from 1 April 2024, UK exporters cannot consider EU inputs as originating when exporting to Canada.
Companies must ensure products still meet the Rules of Origin set out in Annex 5 of the TCA after this change if they want to benefit from preferential access.
Furthermore, the alternative rules set out in Annex 5-A (Origin Quotas and Alternatives to the Product Specific Rules of Origin in Annex 5) no longer apply, and producers must meet the Rules of Origin set out in Annex 5 of the TCA.
More information can be found on the UK Government website.