Tariff preferences in 2022: UK utilisation under PTAs and GB–EU trade under the TCA

Introduction
As the UK continues to navigate the post-Brexit trading environment, tariff preferences offered under bilateral and plurilateral preferential trade agreements (PTAs) remain a vital, if uneven, lever for importers and exporters. In 2022, official statistics began to illuminate how frequently UK businesses tapped these preferences and where the biggest opportunities—and obstacles—sit. This post summarises what the latest UK data show about the utilisation of tariff preferences for imports and exports under PTAs for 2022, with a particular focus on trade in goods between Great Britain (GB) and the European Union (EU) under the Trade and Cooperation Agreement (TCA).

What tariff preferences and why they matter
– Tariff preferences reduce or eliminate duties on goods imported from partner countries, provided they meet rules of origin and other conditions set out in the relevant PTAs.
– For UK businesses, utilisation of these preferences can lower landed costs, improve cash flow, and enhance competitiveness in target markets. For governments, they can support industrial policy objectives and trade diversification.
– The mix of PTAs in force for the UK includes bilateral deals with individual countries and multi-country arrangements that the UK has aligned with post-Brexit. The TCA with the EU is the most consequential for GB–EU trade, given the scale of that market.

UK utilisation of tariff preferences in 2022: high-level patterns
– Overall uptake: The official data indicate that the vast majority of eligible trade moved under the general regime rather than taking full advantage of tariff preferences. Where utilisation occurred, it tended to be concentrated in specific sectors with well-established supply chains and clear origin sources.
– Imports vs exports: Tariff preferences were used for a subset of UK imports from partner countries, and a portion of UK exports to partner markets leveraged preferences where origin or other eligibility criteria were demonstrable. The majority of daily trade—especially with the EU under the TCA—was tariff-free for qualifying goods, making the incremental gains from preferential rules most detectable in non-EU markets or in EU trades where origin criteria were rigorously met.
– Sectoral patterns: Where utilisation was more notable, it typically appeared in sectors with transparent supply chains, smaller value-added margins, or strong bilateral sourcing arrangements. In other sectors, administrative burdens, compliance costs, and the complexity of origin rules limited take-up.
– Administrative and information barriers: Businesses frequently cited the need to understand certificate of origin requirements, record-keeping, and the administrative steps necessary to claim preferences as reasons for not applying tariffs even when possible. This constrained uptake relative to theoretical eligibility.

GB–EU trade under the TCA in 2022: what the data suggest
– Tariff-free access as a default: A large portion of GB–EU goods trade remained tariff-free under the TCA when rules of origin and other eligibility criteria were satisfied. This means that, for many GB exporters and EU importers, the incentive to pursue tariff preferences is smaller where the primary benefit (zero tariffs) is already in place through compliant origin.
– Rules of origin and documentation: Where tariffs were saved, it was typically necessary to demonstrate origin compliance through appropriate documentation and declarations. The complexity of the rules of origin and the administrative steps can dampen uptake, especially for smaller businesses or those with fragmented supply chains.
– Customs processes and checks: The introduction of post-Brexit controls and customs checks added compliance considerations for traders. While the TCA provides tariff-free access for qualifying goods, traders must manage verification and declaration requirements, which can influence the decision to pursue preferential treatment.

What this means for businesses
– Do not assume tariffs will automatically be avoided: Even with a PTA, you must confirm eligibility, particularly origin status and necessary documentation.
– Start with the simplest path: For GB–EU trade, if your products meet the origin rules and you can supply the required declarations, you may benefit from tariff-free access. For other markets, compare the cost and complexity of claiming preferences against the basic tariff regime.
– Invest in record-keeping and compliance: Maintaining clear records of sourcing, supplier declarations, and origin certificates can make it easier to claim preferences when beneficial.
– Seek targeted guidance: Use government support channels (trade advisory services, customs guidance, and sector-specific resources) to understand which products are most likely to qualify and what documentation is required.
– Consider broader supply-chain strategies: Preferences are just one element; other factors such as logistics, lead times, and non-tariff barriers also influence the real-world cost of trade under PTAs.

Practical steps for leveraging tariff preferences
– Map your supply chain: Identify products and components that originate in partner markets and would qualify under the applicable PTA.
– Verify eligibility early: Check origin criteria (such as regional value content, product-specific rules, and any cumulation provisions) before placing orders or exporting.
– Prepare declarations in advance: Develop a process for obtaining and storing the necessary origin declarations or certificates of origin, and ensure your procurement and compliance teams are aligned.
– Engage with customs advisors: If in doubt, consult customs brokers or trade advisers who specialise in PTAs and origin rules to avoid misclassification or missed opportunities.
– Monitor changes: PTAs and origin rules can evolve, so stay informed about updates to the TCA, new PTAs, and any temporary measures introduced by government authorities.

Data sources and how to interpret them
– Official statistics on tariff preferences utilisation are published by UK government departments and may include breakdowns by PTA, product category, and partner country. Where 2022 figures are quoted, they reflect data reported by HM Revenue & Customs (HMRC) and allied statistical releases, subject to revisions as new data are received.
– The GB–EU TCA context is anchored in the UK’s 2022 performance against the agreement’s provisions, including rules of origin, declarations, and post-Brexit customs controls. Readers should interpret the data with this policy framework in mind.
– For businesses and researchers seeking precise numbers, consult the latest HMRC trade statistics releases, the Department for International Trade (DIT) briefings, and the official TCA guidance. These sources provide the most reliable figures and accompanying methodological notes.

Looking ahead
– As traders become more familiar with the TCA and the broader PTA landscape, utilisation patterns may shift. The simplification of procedures, updated guidance, and targeted support for SMEs could influence uptake in 2023 and beyond.
– Ongoing monitoring of sector-specific opportunities and barriers will help policymakers and businesses align strategies to maximise the benefits of tariff preferences, while ensuring compliance with origin rules and administrative requirements.

Conclusion
2022 marked a transitional year for UK utilisation of tariff preferences under PTAs, with the GB–EU trade context under the TCA demonstrating the ongoing balance between potential tariff savings and the administrative realities of origin and documentation. While many trades proceed tariff-free under the TCA when eligibility is met, the practical uptake of preferences across all PTAs depends on clear information, straightforward processes, and accessible support for businesses of all sizes. As the PTAs mature and data become more granular, stakeholders can better align their sourcing, exporting, and compliance practices to maximise the benefits of tariff preferences in a post-Brexit trading environment.

February 06, 2026 at 11:30AM
官方统计数据：英国货物贸易关税优惠使用情况，2022年

关于英国在2022年通过关税优惠协定（PTAs）对进口和出口适用关税优惠的使用情况的统计数据，其中包括在《贸易与合作协议》（TCA）框架下的大不列颠与欧盟之间的货物贸易。

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