Guidance for preferential rates of duty and rules of origin
If you import or export using a trade agreement or the Developing Countries Trading Scheme, you may be able to reduce the duties on your goods.
This collection brings together all the relevant guides on using a trade agreement to trade goods between 2 or more countries at lower rates of duty, or the Developing Countries Trading Scheme.
Getting started importing or exporting using a trade agreement
If you’re using a trade agreement to import or export goods:
- you may be able to pay less duty on the goods you import
- your customer may be able to pay less duty on the goods you export
Check the agreements
You will need to classify your goods and confirm they are covered by an agreement.
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.
Proof of origin
If your goods are covered by the agreement and meet the rules of origin, you’ll need to have the right ‘proof of origin’.
How to claim
Records you must keep
Updates to this page
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Links to the Generalised Scheme of Preference have been removed and links to the Developing Countries Trading Scheme have been added.
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First published.