No tariffs and no quotas - that’s what everyone said when the UK and EU announced the new Trade and Cooperation Agreement in December 2020 – and it is true, up to a point. UK originating goods are tariff free when entering the EU. EU originating goods are tariff fee when entering the UK. But determining the origin of goods is not always straightforward, and no proof is required until 1st January 2022. What unpleasant surprises are waiting to emerge in the New Year?