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:

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

Published 1 December 2020
Last updated 19 June 2023 + show all updates
  1. Links to the Generalised Scheme of Preference have been removed and links to the Developing Countries Trading Scheme have been added.

  2. First published.