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Statutory guidance

Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020

Find the UK's preferential tariffs and Rules of Origin for the agreements contained within the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.

Updates to this page

From:
HM Treasury, HM Revenue & Customs, Department for Business, Innovation, Science and Trade, Department for Business and Trade and Department for International Trade
Published:
10 September 2021
Last updated:
7 September 2026
Show all updates

  1. Added: The CPTPP Preferential Tariff, version 1.4, dated 25 August 2026 Added: The CPTPP Origin Reference Document, version 1.4, dated 25 August 2026 Deleted: The CPTPP Preferential Tariff, version 1.2, dated 26 November 2025 Deleted: The CPTPP Origin Reference Document, version 1.2, dated 10 December 2024

  2. The CPTPP Preferential Tariff, version 1.3, dated 11 June 2026 (entry into force 22 June 2026) and The CPTPP Origin Reference Document, version 1.3, dated 11 June 2026 (entry into force 22 June 2026) added.

  3. Added: The Canada Preferential Tariff, version 2.0, dated 12 May 2026 (entry into force 21 June 2026) Added: The Chile Preferential Tariff, version 2.8, dated 12 May 2026 (entry into force 21 June 2026) Added: The Faroe Islands Preferential Tariff, version 2.7, dated 12 May 2026 (entry into force 21 June 2026) Added: The Morocco Origin Reference Document, version 1.2, dated 12 May 2026 (entry into force 21 June 2026) Added: The Southern African Customs Union and Mozambique Preferential Tariff, version 1.8, dated 12 May 2026 (entry into force 21 June 2026) Added: The Tunisia Preferential Tariff, version 2.6, dated 12 May 2026 (entry into force 21 June 2026)

  4. The Iceland-Norway Preferential Tariff, version 2.5, dated 3 March 2026 (entry into force 1 April 2026) added. The Japan Preferential Tariff, version 2.9, dated 3 March 2026 (entry into force 1 April 2026) added. The North Macedonia Origin Reference Document, version 1.2, dated 3 March 2026 (entry into force 1 April 2026) added. The Serbia Origin Reference Document, version 1.2, dated 3 March 2026 (entry into force 1 April 2026) added. The Ukraine Preferential Tariff, version 1.7, dated 3 March 2026 (entry into force 1 April 2026) added.

  5. The Australia Preferential Tariff, version 1.1, dated 5th December 2023 deleted. The Central America Preferential Tariff, version 2.5, dated 7th November 2023 deleted. The CPTPP Preferential Tariff, version 1.1, dated 30 September 2024 deleted. The Eastern and Southern Africa States Origin Reference Document, version 1.3, dated 4 December 2024 (entry into force 1 January 2025) deleted. The Faroe Islands Preferential Tariff, version 2.5, dated 31st January 2024 deleted. The Republic of Korea Origin Reference Document, version 1.2, dated 7th November 2023 deleted. The Lebanon Preferential Tariff, version 1.4, dated 5th December 2023 deleted. The New Zealand Preferential Tariff, version 1.2, dated 5th December 2023 deleted. The Switzerland and Liechtenstein Preferential Tariff, version 1.4, dated 27 March 2025 (entry into force 27 April 2025) deleted. The Turkey Preferential Tariff, version 1.5, dated 30 September 2024 deleted. The United States Preferential Tariff, version 1.0, dated 23 June 2025 (entry into force 30 June 2025) deleted. The United States Preferential Tariff, version 1.1, dated 26 November 2025 (entry into force 1 January 2026) deleted.

  6. Added: The India Preferential Tariff, version 1.0, dated 13 January 2026 Added: The India Origin Reference Document, version 1.0, dated 13 January 2026 Added: The United States Preferential Tariff, version 1.2, dated 13 January 2026 (entry into force 21 January 2026)

  7. Added: The Australia Preferential Tariff, version 1.2, dated 26 November 2025 (entry into force 1 January 2026) Added: The Central America Preferential Tariff, version 2.6, dated 26 November 2025 (entry into force 1 January 2026) Added: The CPTPP Preferential Tariff, version 1.2, dated 26 November 2025 (entry into force 1 January 2026) Added: The Eastern and Southern Africa States Origin Reference Document, version 1.4, dated 26 November 2025 (entry into force 1 January 2026) Added: The Faroe Islands Preferential Tariff, version 2.6, dated 26 November 2025 (entry into force 1 January 2026) Added: The Lebanon Preferential Tariff, version 1.5, dated 26 November 2025 (entry into force 1 January 2026) Added: The New Zealand Preferential Tariff, version 1.3, dated 26 November 2025 (entry into force 1 January 2026) Added: The Switzerland and Liechtenstein Preferential Tariff, version 1.5, dated 26 November 2025 (entry into force 1 January 2026) Added: The Turkey Preferential Tariff, version 1.6, dated 26 November 2025 (entry into force 1 January 2026) Added: The United States Preferential Tariff, version 1.1, dated 26 November 2025 (entry into force 1 January 2026)

  8. Added: The Republic of Korea Origin Reference Document, version 1.3, dated 31 October 2025 (entry into force 1 January 2026)

  9. The Andean Countries Preferential Tariff, version 1.8, dated 27 March 2025 (entry into force 27 April 2025) removed. The Eastern and Southern Africa States Origin Reference Document, dated 31st July 2024 removed.

  10. Added: The Andean Countries Preferential Tariff, version 1.9, dated 18 June 2025 (entry into force 18 July 2025). Added: The United States Preferential Tariff, version 1.0, dated 23 June 2025 (entry into force 30 June 2025). Added: The United States Origin Reference Document, version 1.0, dated 23 June 2025 (entry into force 30 June 2025).

  11. Removed: The Andean Countries Preferential Tariff, version 1.7, dated 7th November 2023 Removed: The Canada Preferential Tariff, version 1.8, dated 4 December 2024 (entry into force 1 January 2025) Removed: The Canada Preferential Tariff, version 1.7, dated 5th December 2023 Removed: The Chile Preferential Tariff, version 2.6, dated 30 September 2024 Removed: The Eastern and Southern Africa States Preferential Tariff Reference Document, version 2.2, dated 31st July 2024 Removed: The Egypt Preferential Tariff, version 1.5, dated 30 September 2024 Removed: The European Union Origin Reference Document, version 1.2, dated 20th December 2023 Removed: The Iceland-Norway Preferential Tariff, version 2.3, dated 4 December 2024 (entry into force 1 January 2025) Removed: The Iceland-Norway Preferential Tariff Version 2.2, dated 31st January 2024 Removed: The Israel Preferential Tariff, version 2.5, dated 31st January 2024 Removed: The Japan Preferential Tariff, version 2.7, dated 7th November 2023 Removed: The Mexico Preferential Tariff, version 1.4, dated 7th November 2023 Removed: The North Macedonia Preferential Tariff, version 1.3, dated 31st May 2022 Removed: The Serbia Preferential Tariff, version 1.3, dated 7th November 2023 Removed: The Singapore Preferential Tariff, version 1.7, dated 30 September 2024 Removed: The Southern African Customs Union and Mozambique Preferential Tariff, version 1.6, dated 5th December Removed: The Switzerland and Liechtenstein Preferential Tariff, version 1.3, dated 5th December 2023 Removed: The Ukraine Preferential Tariff, version 1.6, dated 5th March 2024 Removed: The Viet Nam Preferential Tariff Reference Document, version 1.7, dated 31st Jan 2024 Removed: The Viet Nam Preferential Tariff, version 1.8, dated 30 September 2024

  12. Added: The Andean Countries Preferential Tariff, version 1.8, dated 27 March 2025 (entry into force 27 April 2025) The Canada Preferential Tariff, version 1.9, dated 27 March 2025 (entry into force 27 April 2025) The Egypt Preferential Tariff, version 1.6, dated 27 March 2025 (entry into force 27 April 2025) The Iceland-Norway Preferential Tariff, version 2.4, dated 27 March 2025 (entry into force 27 April 2025) The Switzerland and Liechtenstein Preferential Tariff, version 1.4, dated 27 March 2025 (entry into force 27 April 2025) The Ukraine Preferential Tariff, version 1.7, dated 27 March 2025 (entry into force 27 April 2025)

  13. Added: The CPTPP Origin Reference Document, version 1.2, dated 10 December 2024

  14. Added: The Canada Preferential Tariff, version 1.8, dated 4 December 2024 (entry into force 1 January 2025) The Chile Preferential Tariff, version 2.7, dated 4 December 2024 (entry into force 1 January 2025) The Eastern and Southern Africa States Preferential Tariff, version 2.3, dated 4 December 2024 (entry into force 1 January 2025) The Eastern and Southern Africa States Origin Reference Document, version 1.3, dated 4 December 2024 (entry into force 1 January 2025) The European Union Origin Reference Document, version 1.3, dated 4 December 2024 (entry into force 4 January 2025) The Iceland-Norway Preferential Tariff, version 2.3, dated 4 December 2024 (entry into force 1 January 2025) The Israel Preferential Tariff, version 2.6, dated 4 December 2024 (entry into force 1 January 2025) The Japan Preferential Tariff, version 2.8, dated 4 December 2024 (entry into force 1 January 2025) The Mexico Preferential Tariff, version 1.5, dated 4 December 2024 (entry into force 1 January 2025) The North Macedonia Preferential Tariff, version 1.4, dated 4 December 2024 (entry into force 1 January 2025) The Serbia Preferential Tariff, version 1.4, dated 4 December 2024 (entry into force 1 January 2025) The Singapore Preferential Tariff, version 1.8, dated 4 December 2024 (entry into force 1 January 2025) The Southern African Customs Union and Mozambique Preferential Tariff, version 1.7, dated 4 December 2024 (entry into force 1 January 2025) The Viet Nam Preferential Tariff, version 1.9, dated 4 December 2024 (entry into force 1 January 2025)

  15. Added: The Viet Nam Preferential Tariff Reference Document, version 1.7, dated 31st Jan 2024

  16. Removed: The Canada Origin Reference Document, version 1.3, dated 5 December 2023 Removed: The Chile Preferential Tariff, version 2.5, dated 7 November 2023 Removed: The CPTPP Origin Reference Document, version 1.0, dated 21 March 2024 Removed: The CPTPP Preferential Tariff, version 1.0, dated 21 March 2024 Removed: The Egypt Preferential Tariff, version 1.4, dated 7 November 2023 Removed: The Morocco Preferential Tariff, version 2.3, dated 12 April 2023 Removed: The Singapore Preferential Tariff, version 1.6, dated 5 December 2023 Removed: The Tunisia Preferential Tariff, version 2.4, dated 5 December 2023 Removed: The Turkey Preferential Tariff, version 1.4, dated 7 November 2023 Removed: The Viet Nam Preferential Tariff, version 1.7, dated 31 January 2024

  17. Added: The Canada Origin Reference Document, version 1.4, dated 30 September 2024 The Chile Preferential Tariff, version 2.6, dated 30 September 2024 The CPTPP Preferential Tariff, version 1.1, dated 30 September 2024 The CPTPP Origin Reference Document, version 1.1, dated 30 September 2024 The Egypt Preferential Tariff, version 1.5, dated 30 September 2024 The Morocco Preferential Tariff, version 2.4, dated 30 September 2024 The Singapore Preferential Tariff, version 1.7, dated 30 September 2024 The Tunisia Preferential Tariff, version 2.5, dated 30 September 2024 The Turkey Preferential Tariff, version 1.5, dated 30 September 2024 The Viet Nam Preferential Tariff, version 1.8, dated 30 September 2024

  18. The Eastern and Southern Africa States Preferential Tariff Reference Document, version 2.2, dated 31st July 2024, The Eastern and Southern Africa States Origin Reference Document, dated 31st July 2024, The Moldova Preferential Tariff Reference Document, version 1.3, dated 31st July 2024 added

  19. The Albania Origin Reference Document, version 1.1, dated 28th December 2021 - file attachment UPDATED; The Cameroon Preferential Tariff, version 1.2, dated 27th April 2021 - file attachment UPDATED; The Cameroon Origin Reference Document, version 1.3, dated 28th December 2021 - file attachment UPDATED; The CARIFORUM Preferential Tariff, version 1.1, dated 22nd March 2021 - file attachment UPDATED; The CARIFORUM Origin Reference Document, version 1.2, dated 28th December 2021 - file attachment UPDATED; The Central America Origin Reference Document version 1.2, dated 22nd February 2022 - file attachment UPDATED; The Chile Origin Reference Document, version 1.2, dated 22nd February 2022 - file attachment UPDATED; The Cote d'Ivoire Preferential Tariff, version 1.0, dated 7th December 2020 - file attachment UPDATED; The Cote d'Ivoire Origin Reference Document, version 1.2, dated 16th June 2023 - file attachment UPDATED; The Eastern and Southern African States Origin Reference Document, version 1.1, dated 28th December 2021 - file attachment UPDATED; The Egypt Origin Reference Document, version 1.1, dated 28th December 2021 - file attachment UPDATED; The European Union Preferential Tariff, version 1.0 dated 30th December 2020 - file attachment UPDATED; The European Union Origin Reference Document, version 1.2, dated 20th December 2023 - file attachment UPDATED; The Faroe Islands Origin Reference Document, version 1.1, dated 28th December 2021 - file attachment UPDATED; The Georgia Preferential Tariff, version 1.1, dated 8th June 2021 - file attachment UPDATED; The Georgia Origin Reference Document, version 1.2, dated 22nd February 2022 - file attachment UPDATED; The Ghana Preferential Tariff, version 1.0, dated 2nd March 2021 - file attachment UPDATED; The Ghana Origin Reference Document, version 1.2, dated 16th June 2023 - file attachment UPDATED; The Israel Origin Reference Document, version 1.1, dated 28th December 2021 - file attachment UPDATED; The Japan Preferential Tariff, version 2.7, dated 7th November 2023 - file attachment UPDATED; The Japan Origin Reference Document, version 1.1, dated 28th December 2021 - file attachment UPDATED; The Jordan Preferential Tariff, version 1.2, dated 28th December 2021 - file attachment UPDATED; The Jordan Origin Reference Document, version 1.1 dated 28th December 2021 - file attachment UPDATED; The Kenya Preferential Tariff, version 1.0, dated 29th December 2020 - file attachment UPDATED; The Kenya Origin Reference Document, version 1.2, dated 16th June 2023 - file attachment UPDATED; The Republic of Korea Preferential Tariff, version 2.1, dated 8th June 2021 - file attachment UPDATED; The Kosovo Origin Reference Document, version 1.1, dated 28th December 2021 - file attachment UPDATED; The Lebanon Origin Reference Document, version 2.1, dated 28th December 2021 - file attachment UPDATED; The Moldova Origin Reference Document, version 1.1, dated 28th December 2021 - file attachment UPDATED; The Morocco Origin Reference Document, version 1.1, dated 28th December 2021 - file attachment UPDATED; The North Macedonia Origin Reference Document, version 1.1, dated 28th December 2021 - file attachment UPDATED; The Pacific States Preferential Tariff, version 2.1, dated 22nd February 2022 - file attachment UPDATED; The Pacific States Origin Reference Document, version 2.3, dated 22nd February 2022 - file attachment UPDATED; The Palestinian Authority Preferential Tariff, version 1.1, dated 8th June 2021 - file attachment UPDATED; The Palestinian Authority Origin Reference Document, version 1.1, dated 28th December 2021 - file attachment UPDATED; The Serbia Origin Reference Document, version 1.1, dated 28th December 2021 - file attachment UPDATED; The Singapore Origin Reference Document, version 1.2, dated 16th June 2023 - file attachment UPDATED; The Southern African Customs Union and Mozambique Origin Reference Document, version 1.2, dated 16th June 2023 - file attachment UPDATED; The Tunisia Origin Reference Document, version 1.1, dated 28th December 2021 - file attachment UPDATED; The Ukraine Origin Reference Document, version 1.1, dated 28th December 2021 - file attachment UPDATED; The Japan Preferential Tariff, version 2.6, dated 12th April 2023 - file attachment DELETED

  20. The CPTPP Preferential Tariff, version 1.0, dated 21st March 2024 - file attachment, added The CPTPP Origin Reference Document, version 1.0, dated 21st March 2024 - file attachment, added

  21. The Ukraine Preferential Tariff, version 1.6, dated 5th March 2024 added, The Ukraine Preferential Tariff, version 1.5, dated 7th November 2023 deleted

  22. The Faroe Islands Preferential Tariff, version 2.5, dated 31st January 2024 - file attachment CREATED The Iceland-Norway Preferential Tariff Version 2.2, dated 31st January 2024 - file attachment CREATED The Israel Preferential Tariff, version 2.5, dated 31st January 2024 - file attachment CREATED The Viet Nam Preferential Tariff, version 1.7, dated 31st January 2024 - file attachment CREATED The Faroe Islands Preferential Tariff, version 2.4, dated 7th November 2023 - file attachment DELETED The Iceland-Norway Preferential Tariff Version 2.1, dated 12th April 2023 - file attachment DELETED The Israel Preferential Tariff, version 2.4, dated 5th December 2023 - file attachment DELETED The Viet Nam Preferential Tariff, version 1.6, dated 5th December 2023 - file attachment DELETED

  23. The Andean Countries Preferential Tariff, version 1.7, dated 7th November 2023 UPDATED, The Australia Preferential Tariff, version 1.1, dated 5th December 2023 UPDATED, The Canada Preferential Tariff, version 1.7, dated 5th December 2023 UPDATED, The Canada Origin Reference Document, version 1.3, dated 5th December 2023 UPDATED, The Central America Preferential Tariff, version 2.5, dated 7th November 2023 UPDATED, The European Union Origin Reference Document, version 1.2, dated 20 December 2023 UPDATED, The Israel Preferential Tariff, version 2.4, dated 5th December 2023 UPDATED, The Republic of Korea Origin Reference Document, version 1.2, dated 7th November 2023 UPDATED, The Mexico Preferential Tariff, version 1.4, dated 7th November 2023 UPDATED, The Mexico Origin Reference Document, version 1.2, dated 5th December 2023 UPDATED, The New Zealand Preferential Tariff, version 1.2, dated 5th December 2023 UPDATED, The Singapore Preferential Tariff, version 1.6, dated 5th December 2023 UPDATED, The Switzerland and Liechtenstein Preferential Tariff, version 1.3, dated 5th December 2023 UPDATED, The Tunisia Preferential Tariff, version 2.4, dated 5th December 2023 UPDATED, The Turkey Origin Reference Document, version 1.4, dated 20th December 2023 UPDATED, The Ukraine Preferential Tariff, version 1.5, dated 7th November 2023 UPDATED, The Viet Nam Preferential Tariff, version 1.6, dated 5th December 2023 UPDATED, The Andean Countries Preferential Tariff, version 1.6, dated 12th April 2023 DELETED, The Australia Preferential Tariff, version 1.0, dated 20th February 2023 DELETED, The Canada Preferential Tariff, version 1.5, dated 12th April 2023 DELETED, The Canada Preferential Tariff, version 1.6, dated 7th November 2023 DELETED, The Canada Origin Reference Document, version 1.2, dated 31st March 2023 DELETED, The Central America Preferential Tariff, version 2.4, dated 12th April 2023 DELETED, The European Union Origin Reference Document, version 1.1, dated 28 December 2021 Deleted, The Israel Preferential Tariff, version 2.3, dated 22 February 2022 Deleted, The Republic of Korea Origin Reference Document, version 1.1, dated 28th December 2021, The Lebanon Preferential Tariff, version 1.3, dated 12th April 2023, The Mexico Preferential Tariff, version 1.3, dated 12th April 2023, The Mexico Origin Reference Document, version 1.1, dated 28 December 2021, The New Zealand Preferential Tariff, version 1.1, dated 12th April 2023, The Singapore Preferential Tariff, version 1.5, dated 12th April 2023, The Southern African Customs Union and Mozambique Preferential Tariff, version 1.5, dated 12th April 2023, The Switzerland and Liechtenstein Preferential Tariff, version 1.2, dated 3rd July 2023, The Tunisia Preferential Tariff, version 2.3, dated 12th April 2023, The Turkey Origin Reference Document, version 1.3, dated 7th November 2023 DELETED, The Ukraine Preferential Tariff, version 1.4, dated 12th April 2023 DELETED, The Viet Nam Preferential Tariff, version 1.5, dated 12th April 2023 DELETED

  24. The European Union Origin Reference Document, version 1.2, dated 20 December 2023 (valid from 1 January 2024), The Turkey Origin Reference Document, version 1.4, dated 20th December 2023 (valid from 1 January 2024), added

  25. The Andean Countries Preferential Tariff, version 1.6, dated 12th April 2023, The Canada Preferential Tariff, version 1.5, dated 12th April 2023, The Central America Preferential Tariff, version 2.4, dated 12th April 2023, The Japan Preferential Tariff, version 2.6, dated 12th April 2023, The Republic of Korea Origin Reference Document, version 1.1, dated 28th December 2021, The Mexico Preferential Tariff, version 1.3, dated 12th April 2023, The Ukraine Preferential Tariff, version 1.4, dated 12th April 2023, The Andean Countries Preferential Tariff, version 1.7, dated 7th November 2023 (valid from 1st January 2024), The Australia Preferential Tariff, version 1.0, dated 20th February 2023, The Australia Preferential Tariff, version 1.1, dated 5th December 2023 (valid from 1st January 2024), The Australia Origin Reference Document, version 1.0, dated 20th February 2023, The Canada Preferential Tariff, version 1.6, dated 7th November 2023 (valid from 1st January 2024), The Canada Preferential Tariff, version 1.7, dated 5th December 2023 (valid from 1st January 2024), The Canada Origin Reference Document, version 1.3, dated 5th December 2023 (valid from 1st January 2024), The Central America Preferential Tariff, version 2.5, dated 7th November 2023 (valid from 1st January 2024), The Chile Origin Reference Document, version 1.2, dated 22 February 2022, The Eastern and Southern Africa States Preferential Tariff, version 2.1, dated 7th November 2023, The Israel Preferential Tariff, version 2.4, dated 5th December 2023 (valid from 1st January 2024), The Japan Preferential Tariff, version 2.7, dated 7th November 2023 (valid from 1st February 2024), The Republic of Korea Origin Reference Document, version 1.2, dated 7th November 2023 (valid from 1st January 2024), The Lebanon Preferential Tariff, version 1.4, dated 5th December 2023, The Mexico Preferential Tariff, version 1.4, dated 7th November 2023 (valid from 1st January 2024), The Mexico Origin Reference Document, version 1.2, dated 5th December 2023 (valid from 1st January 2024), The New Zealand Preferential Tariff, version 1.1, dated 12th April 2023, The New Zealand Preferential Tariff, version 1.2, dated 5th December 2023 (valid from 1st January 2024), The New Zealand Origin Reference Document, version 1.0, dated 20th February 2023, The Singapore Preferential Tariff, version 1.6, dated 5th December 2023 (valid from 1st January 2024), The Southern African Customs Union and Mozambique Preferential Tariff, version 1.6, dated 5th December, The Switzerland and Liechtenstein Preferential Tariff, version 1.3, dated 5th December 2023 (valid from 1st January 2024), The Tunisia Preferential Tariff, version 2.4, dated 5th December 2023, The Ukraine Preferential Tariff, version 1.5, dated 7th November 2023, The Viet Nam Preferential Tariff, version 1.6, dated 5th December 2023, The Mexico Origin Reference Document, version 1.1, dated 28th December 2021, updated/amended

  26. The Australia Preferential Tariff Reference Document, version 1.1, dated 5th December 2023 , The Canada Preferential Tariff, version 1.7, dated 5th December 2023 , Canada Origin Reference Document, version 1.3, dated 5th December 2023 , The Israel Preferential Tariff Reference Document, version 2.4, dated 5th December 2023, The Lebanon Preferential Tariff Reference Document, version 1.4, dated 5th December 2023, Mexico Origin Reference Document, version 1.2, dated 5th December 2023, The New Zealand Preferential Tariff Reference Document, version 1.2, dated 5th December 2023 , The Singapore Preferential Tariff Reference Document, version 1.6, dated 5th December 2023 , The Southern African Customs Union and Mozambique Preferential Tariff Reference Document, version 1.6, dated 5th December, The Switzerland and Liechtenstein Preferential Tariff Reference Document, version 1.3, dated 5th December 2023, The Tunisia Preferential Tariff Reference Document, version 2.4, dated 5th December 2023, The Viet Nam Preferential Tariff Reference Document, version 1.6, dated 5th December 2023, added

  27. The Andean Countries Preferential Tariff, The Canada Preferential Tariff, The Central America Preferential Tariff, The Chile Preferential Tariff, The Eastern and Southern Africa States Preferential Tariff, The Egypt Preferential Tariff, The Faroe Islands Preferential Tariff, The Japan Preferential Tariff, The Republic of Korea Origin Reference Document, The Mexico Preferential Tariff, The Serbia Preferential Tariff, The Turkey Preferential Tariff, The Turkey Origin Reference Document, The Ukraine Preferential Tariff updated

  28. Updated with The Moldova Preferential tariff, version 1.3, dated 3rd July 2023 & The Switzerland and Liechtenstein Preferential Tariff, version 1.2, dated 3rd July 2023

  29. Cote d'Ivoire, Ghana, Singapore, Kenya and Southern African Customs Union and Mozambique Origin Reference Documents updated dated 16 June 2023

  30. Australia Origin Reference Document and New Zealand Origin Reference Document updated

  31. Updated with The Switzerland and Liechtenstein Origin Reference Document, Version 1.0, dated 22nd February 2022 and The Viet Nam Origin Reference Document, Version 1.1, dated 28th December 2021

  32. Updated with new Preferential Tariff documents.

  33. The Canada Preferential Tariff, version 1.4, dated 31st March 2023 and The Canada Origin Reference Document, version 1.2, dated 31st March 2023 added

  34. Updated with: New Zealand Preferential Tariff Reference Document, version 1.0, dated 20th February 2023 and New Zealand Origin Reference Document, version 1.0, dated 20th February 2023

  35. Updated with: Australia Preferential Tariff Document, version 1.0, dated 20th February 2023, Australia Origin Reference Document, version 1.0, dated 20th February 2023

  36. Multiple updates to documents.

  37. Multiple documents updated.

  38. Multiple documents updated.

  39. Multiple documents updated

  40. The Customs Tariff (Preferential Trade and Tariff Quotas) (EU Exit) (Amendment) Regulations 2022

  41. Updated the documents.

  42. Updated several ref documents and added Norway.

  43. First published.

Documents

The Albania Preferential Tariff, version 1.4, dated 12th April 2023

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The Albania Origin Reference Document, version 1.1, dated 28th December 2021

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The Andean Countries Preferential Tariff, version 1.9, dated 18 June 2025 (entry into force 18 July 2025)

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The Andean Countries Origin Reference Document, version 1.3, dated 31st May 2022

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The Australia Preferential Tariff, version 1.2, dated 26 November 2025 (entry into force 1 January 2026)

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The Australia Origin Reference Document, version 1.0, dated 20th February 2023

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The Cameroon Preferential Tariff, version 1.2, dated 27th April 2021

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The Cameroon Origin Reference Document, version 1.3, dated 28th December 2021

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The Canada Preferential Tariff, version 1.9, dated 27 March 2025 (entry into force 27 April 2025)

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The Canada Preferential Tariff, version 2.0, dated 12 May 2026 (entry into force 21 June 2026)

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The Canada Origin Reference Document, version 1.4, dated 30 September 2024

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The CARIFORUM Preferential Tariff, version 1.1, dated 22nd March 2021

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The CARIFORUM Origin Reference Document, version 1.2, dated 28th December 2021

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The Central America Preferential Tariff, version 2.6, dated 26 November 2025 (entry into force 1 January 2026)

MS Word Document, 187 KB

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The Central America Origin Reference Document version 1.2, dated 22nd February 2022

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The Chile Preferential Tariff, version 2.7, dated 4 December 2024 (entry into force 1 January 2025)

MS Word Document, 170 KB

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The Chile Preferential Tariff, version 2.8, dated 12 May 2026 (entry into force 21 June 2026)

MS Word Document, 167 KB

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The Chile Origin Reference Document, version 1.2, dated 22nd February 2022

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The Cote d'Ivoire Preferential Tariff, version 1.0, dated 7th December 2020

MS Word Document, 62 KB

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The Cote d'Ivoire Origin Reference Document, version 1.2, dated 16th June 2023

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The CPTPP Preferential Tariff, version 1.3, dated 11 June 2026 (entry into force 22 June 2026)

MS Word Document, 272 KB

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The CPTPP Preferential Tariff, version 1.4, dated 25 August 2026

MS Word Document, 276 KB

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The CPTPP Origin Reference Document, version 1.3, dated 11 June 2026 (entry into force 22 June 2026)

MS Word Document, 252 KB

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The CPTPP Origin Reference Document, version 1.4, dated 25 August 2026

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The Eastern and Southern Africa States Preferential Tariff, version 2.3, dated 4 December 2024 (entry into force 1 January 2025)

MS Word Document, 61.3 KB

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The Eastern and Southern Africa States Origin Reference Document, version 1.4, dated 26 November 2025 (entry into force 1 January 2026)

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The Egypt Preferential Tariff, version 1.6, dated 27 March 2025 (entry into force 27 April 2025)

MS Word Document, 77 KB

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The Egypt Origin Reference Document, version 1.1, dated 28th December 2021

ODT, 492 KB

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The European Union Preferential Tariff, version 1.0 dated 30th December 2020

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The European Union Origin Reference Document, version 1.3, dated 4 December 2024 (entry into force 4 January 2025)

MS Word Document, 159 KB

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The Faroe Islands Preferential Tariff, version 2.6, dated 26 November 2025 (entry into force 1 January 2026)

MS Word Document, 144 KB

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The Faroe Islands Preferential Tariff, version 2.7, dated 12 May 2026 (entry into force 21 June 2026)

MS Word Document, 98.4 KB

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The Faroe Islands Origin Reference Document, version 1.1, dated 28th December 2021

ODT, 591 KB

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The Georgia Preferential Tariff, version 1.1, dated 8th June 2021

MS Word Document, 69 KB

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The Georgia Origin Reference Document, version 1.2, dated 22nd February 2022

ODT, 777 KB

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The Ghana Preferential Tariff, version 1.0, dated 2nd March 2021

MS Word Document, 67.5 KB

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The Ghana Origin Reference Document, version 1.2, dated 16th June 2023

MS Word Document, 192 KB

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The Iceland-Norway Preferential Tariff, version 2.4, dated 27 March 2025 (entry into force 27 April 2025)

MS Word Document, 240 KB

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The Iceland-Norway Preferential Tariff, version 2.5, dated 3 March 2026 (entry into force 1 April 2026)

MS Word Document, 240 KB

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The Iceland-Norway Origin Reference Document, Version 2.0, dated 5th August 2022 

ODT, 116 KB

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The India Preferential Tariff, version 1.0, dated 13 January 2026

MS Word Document, 101 KB

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The India Origin Reference Document, version 1.0, dated 13 January 2026

MS Word Document, 162 KB

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The Israel Preferential Tariff, version 2.6, dated 4 December 2024 (entry into force 1 January 2025)

MS Word Document, 156 KB

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The Israel Origin Reference Document, version 1.1, dated 28th December 2021

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The Japan Preferential Tariff, version 2.8, dated 4 December 2024 (entry into force 1 January 2025)

MS Word Document, 160 KB

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The Japan Preferential Tariff, version 2.9, dated 3 March 2026 (entry into force 1 April 2026)

MS Word Document, 190 KB

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The Japan Origin Reference Document, version 1.1, dated 28th December 2021

ODT, 162 KB

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The Jordan Preferential Tariff, version 1.2, dated 28th December 2021

MS Word Document, 64.7 KB

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The Jordan Origin Reference Document, version 1.1 dated 28th December 2021

ODT, 745 KB

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The Kenya Preferential Tariff, version 1.0, dated 29th December 2020

MS Word Document, 52.5 KB

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The Kenya Origin Reference Document,version 1.2, dated 16th June 2023

MS Word Document, 1.04 MB

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The Republic of Korea Preferential Tariff, version 2.1, dated 8th June 2021

MS Word Document, 71 KB

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The Republic of Korea Origin Reference Document, version 1.3, dated 31 October 2025 (entry into force 31 December 2025)

MS Word Document, 532 KB

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The Kosovo Preferential Tariff, version 2.4, dated 12th April 2023

MS Word Document, 110 KB

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The Kosovo Origin Reference Document, version 1.1, dated 28th December 2021

ODT, 481 KB

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The Lebanon Preferential Tariff, version 1.5, dated 26 November 2025 (entry into force 1 January 2026)

MS Word Document, 99.6 KB

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The Lebanon Origin Reference Document, version 2.1, dated 28th December 2021

ODT, 518 KB

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The Mexico Preferential Tariff, version 1.5, dated 4 December 2024 (entry into force 1 January 2025)

MS Word Document, 123 KB

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The Mexico Origin Reference Document, version 1.2, dated 5th December 2023

MS Word Document, 557 KB

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The Moldova Preferential Tariff Reference Document, version 1.3, dated 31st July 2024

MS Word Document, 57.1 KB

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The Moldova Origin Reference Document, version 1.1, dated 28th December 2021

ODT, 474 KB

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The Morocco Preferential Tariff, version 2.4, dated 30 September 2024

MS Word Document, 64.1 KB

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The Morocco Origin Reference Document, version 1.1, dated 28th December 2021

ODT, 1.69 MB

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The Morocco Origin Reference Document, version 1.2, dated 12 May 2026 (not yet in force)

MS Word Document, 1.67 MB

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The New Zealand Preferential Tariff, version 1.3, dated 26 November 2025 (entry into force 1 January 2026)

MS Word Document, 127 KB

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The New Zealand Origin Reference Document, version 1.0, dated 20th February 2023

MS Word Document, 250 KB

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The North Macedonia Preferential Tariff, version 1.4, dated 4 December 2024 (entry into force 1 January 2025)

MS Word Document, 91.1 KB

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The North Macedonia Origin Reference Document, version 1.1, dated 28th December 2021

ODT, 489 KB

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The North Macedonia Origin Reference Document, version 1.2, dated 3 March 2026 (not yet in force)

MS Word Document, 500 KB

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The Pacific States Preferential Tariff, version 2.1, dated 22nd February 2022

MS Word Document, 55.1 KB

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The Pacific States Origin Reference Document, version 2.3, dated 22nd February 2022

ODT, 722 KB

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The Palestinian Authority Preferential Tariff, version 1.1, dated 8th June 2021

MS Word Document, 64.1 KB

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The Palestinian Authority Origin Reference Document, version 1.1, dated 28th December 2021

ODT, 764 KB

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The Serbia Preferential Tariff, version 1.4, dated 4 December 2024 (entry into force 1 January 2025)

MS Word Document, 93.1 KB

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The Serbia Origin Reference Document, version 1.1, dated 28th December 2021

ODT, 486 KB

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The Serbia Origin Reference Document, version 1.2, dated 3 March 2026 (entry into force 1 July 2026)

MS Word Document, 441 KB

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The Singapore Preferential Tariff, version 1.8, dated 4 December 2024 (entry into force 1 January 2025)

MS Word Document, 71 KB

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The Singapore Origin Reference Document, version 1.2, dated 16th June 2023

MS Word Document, 162 KB

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The Southern African Customs Union and Mozambique Preferential Tariff, version 1.7, dated 4 December 2024 (entry into force 1 January 2025)

MS Word Document, 195 KB

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The Southern African Customs Union and Mozambique Preferential Tariff, version 1.8, dated 12 May 2026 (entry into force 21 June 2026)

MS Word Document, 161 KB

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The Southern African Customs Union and Mozambique Origin Reference Document,version 1.2, dated 16th June 2023

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The Switzerland and Liechtenstein Preferential Tariff, version 1.5, dated 26 November 2025 (entry into force 1 January 2026)

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The Switzerland and Liechtenstein Origin Reference Document, Version 1.0, dated 22nd February 2022

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The Tunisia Preferential Tariff, version 2.5, dated 30 September 2024

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The Tunisia Preferential Tariff, version 2.6, dated 12 May 2026 (entry into force 21 June 2026)

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The Tunisia Origin Reference Document, version 1.1, dated 28th December 2021

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The Turkey Preferential Tariff, version 1.6, dated 26 November 2025 (entry into force 1 January 2026)

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The Turkey Origin Reference Document, version 1.4, dated 20th December 2023

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The Ukraine Preferential Tariff, version 1.7, dated 27 March 2025 (entry into force 27 April 2025)

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The Ukraine Preferential Tariff, version 1.8, dated 3 March 2026 (entry into force 1 April 2026)

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The Ukraine Origin Reference Document, version 1.1, dated 28th December 2021

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The United States Preferential Tariff, version 1.2, dated 13 January 2026 (entry into force 21 January 2026)

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The United States Origin Reference Document, version 1.0, dated 23 June 2025 (entry into force 30 June 2025)

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The Viet Nam Preferential Tariff, version 1.9, dated 4 December 2024 (entry into force 1 January 2025)

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The Viet Nam Origin Reference Document, Version 1.1, dated 28th December 2021

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Details

The attached reference documents detail the preferential tariffs and Rules of Origin that have been agreed in our Free Trade Agreements (‘FTAs’).

The statutory instruments giving effect to these reference documents can be found below:

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