Import and export goods using preference agreements

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:

1. Check there’s an agreement in place.
2. Check your goods are covered by the agreement.
3. Check the goods meet the rules of origin.
4. 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:

• Customs Handling of Import and Export Freight (CHIEF) system
• Customs Declaration Service

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.