EU content will keep counting as UK for exports to South Korea until 1 July 2027, after London and Seoul agreed changes by exchange of notes on 24 October 2025. The Treasury has updated the Korea Origin Reference Document (version 1.3, dated 31 October 2025) to apply from 31 December 2025, giving firms clarity on the UK side.

For Northern manufacturers that rely on EU parts-from gear sets in Sunderland to PCB assemblies across West Yorkshire-the move means those inputs can still be treated as “originating” when claiming zero tariffs into Korea, so long as UK processing goes beyond the agreement’s minimal operations and other conditions are met. Officials call this EU cumulation.

The fix also keeps a practical shipping route open. Until 1 July 2027, goods can continue to pass via the EU without losing preference under the free trade deal’s “direct transport” rule-useful for firms consolidating loads through continental hubs before sailings to Busan.

Automotive is the standout winner across the North, with electronics and advanced manufacturing close behind. As the Society of Motor Manufacturers and Traders said when the previous extension landed in 2023: “We welcome this announcement as it avoids the re-imposition of duties from January 2024.” The same risk calculus applies now.

Watch the timings. The exchange of notes extends EU cumulation and the transit wording to 1 July 2027, or earlier if a fully upgraded deal takes effect. GOV.UK shows the Korea Origin Reference Document updated to version 1.3 on 5 November 2025, with entry into force on 31 December 2025. Exporters should work to those dates for year‑end shipments.

Talks to modernise the wider UK–Korea agreement continue. The Department for Business and Trade reported progress on rules of origin during the fourth round in London in March, and ministers told MPs a fifth round in Seoul in July covered automotive, textiles and food. A permanent chapter could still arrive before the 2027 deadline.

The scale is not trivial: ministers put total UK–Korea trade at about £15.4bn in 2024. For factories from Tyne and Wear to Lancashire and South Yorkshire, being able to count EU input keeps quotes sharp and avoids sudden duty hits that would price out bids.

What should firms do now? Refresh supplier declarations for EU inputs, renew statements on origin for 2026 orders, check the product‑specific rules for your HS codes, and keep clear evidence where consignments route via the EU to satisfy direct transport. If in doubt, check DBT’s guidance and speak to your broker.

Bottom line for the North: the Korea door stays open on familiar terms into mid‑2027. Use the breathing space to harden supply chains, tidy paperwork and prepare for whatever an upgraded deal brings next.