Originating goods must be the same as those which left the country of export.
Goods can move through or be stored in countries not in the agreement and if consignments are split or domestic legal requirements (such as labelling) are carried out, the goods must remain under customs supervision.
The importer may be required to submit evidence, for example:
- a single transport document
- a certificate of non-manipulation issued by the customs authorities of the country of transit
- factual or concrete evidence based on marking or numbering of packages
If the goods were transported from a feeder vessel and then consolidated with other consignments in a seaport, then there should be a transport document (for example, a bill of lading) for each leg of the journey.
You can find further guidance here:
Check your goods meet the rules of origin
Claiming preferential rates of duty between the UK and EU