End of simplified rules of origin for EU goods

From 1^st January 2022, imports and exports between the UK and EU will require a suppliers declaration to prove the rules of origin at the time the importer makes an import declaration, otherwise tariffs will be imposed (non-preferential tariffs, not safeguards). Guidance here: https://www.gov.uk/guidance/claiming-preferential-rates-of-duty-between-the-uk-and-eu (‘easements for business’ section).