HM Treasury has updated the reference used to apply preferential origin rules under the UK–Korea Free Trade Agreement. The Republic of Korea Origin Reference Document has been replaced with version 1.3, dated 31 October 2025, for use in customs determinations from 31 December 2025, as reflected on the government’s reference documents page.
The update gives domestic effect to an Exchange of Notes between the United Kingdom and the Republic of Korea agreed on 24 October 2025. The Notes extend two temporary arrangements in the FTA-EU cumulation and the treatment of movements “through the EU” for direct transport-pending the outcome of wider negotiations to upgrade the agreement.
On cumulation, the amendment confirms that EU-originating materials can continue to be counted as originating when determining UK origin for UK–Korea trade. This treatment now runs until 1 July 2027, or earlier if a legally binding instrument to upgrade the FTA enters into force.
On direct transport, the amendment maintains the current position that movements “through the EU” satisfy the provision until the same cut-off. The words “or through the EU” will be deleted from the direct transport article on 1 July 2027, or earlier on entry into force of an upgraded FTA.
Operationally, the change is implemented by updating the Korea entry in Schedule 1 to the 2020 Preferential Trade Arrangements Regulations so that UK customs officers and traders rely on the new reference document when evidencing origin. The approach-using external reference documents-is enabled by the Taxation (Cross‑border Trade) Act 2018, which sets the framework for rules of origin and allows regulations to refer to published documents.
For traders, this provides continuity. EU inputs that currently count towards UK origin for exports to Korea may continue to do so during the extended period, subject to meeting the other conditions in the FTA. From 31 December 2025, statements on origin, supplier declarations and importers’ records should align to version 1.3 of the Korea reference document.
The government’s reference page lists the Korea document as version 1.3 and records the update on 5 November 2025. Copies are available on GOV.UK and hard copies are held by the Department for Business and Trade for inspection.
Negotiations to upgrade the UK–Korea FTA continue, with the Department for Business and Trade reporting progress on a new rules of origin chapter earlier in 2025. The extended EU cumulation and direct transport provisions are framed to bridge to any upgraded agreement once a legally binding instrument enters into force.