Collection

Guidance for preferential rates of duty and rules of origin

If you import or export using a preference agreement or the Generalised Scheme of Preference, you may be able to reduce the duties on your goods.

This collection brings together all the relevant guides on using a preference agreement or the Generalised Scheme of Preference.

Find out more about what you need to do to reduce your duties.

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