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From what I understood rules of origin is complex, sometimes with enough processing / checks items can be ok.
I can be wrong though
JWestland-
You are correct. Raw sugar (albeit processed from Sugar Kane is going to get tariffs. Food products made with said sugar- that’s down to the % of the final product.
Not a single car made in the UK today by a volume manufacturer qualifies for an FTA due to rules of origin. We just assemble them here, the majority of parts are imported.
Dammit
Interesting wrinkle to the Tate and Lyle thing- rules of origin mean that their sugar will face EU tariffs if sold in Northern Ireland, and anything made with it (above a certain %) for export will also attract tariffs even with an FTA in place, again due to rules of origin.
So it’ll be cheaper for Tate and Lyle, but more expensive for the UK companies who use it.