The rate of duty payable depends on:
- the type of goods
- if you’re importing or exporting
- where the goods are deemed to have come from – the ‘originating’ country and their destination
To claim a preference, you must:
- Check there’s an agreement in place.
- Check your goods are covered by the agreement.
- Check the goods meet the rules of origin.
- Include the information on your declaration.
Check if there’s an agreement
You must check whether the country you’re trading with has an agreement.
You can find information about preference agreements that the UK has with other countries and groups of countries.
You can also check if the country you’re trading with is covered by the Generalised Scheme of Preferences.
Check if your goods are covered by the agreement
You will need to classify your goods and confirm these are included in the agreement.
You will need to know the originating status of your goods.
Check your goods meet the rules of origin
To show that your goods have come from the originating country, the goods must meet the criteria contained in the rules of origin.
Check if your goods meet the rules of origin.
Information to include on your import or export declaration
Find out how to complete a declaration if you’re using the:
Records you must keep
If you’ve made an origin declaration (or given written statements as a producer or supplier) you must keep a copy of the:
- declaration or statement
- supporting documents including details of the:
- processes carried out on originating goods or materials
- purchase, cost, value and payment for the goods
- originating status of the purchase, cost, value and payment for all materials
You must keep these records for at least 4 years.