Collection
Guidance for preferential rates of duty and rules of origin
If you import or export using a trade 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 trade agreement to trade goods between 2 or more countries at lower rates of duty, or the Generalised Scheme of Preference.
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’.
- Get proof of origin for your goods
- EUR1 and EUR-MED movement certificate
- Using a suppliers’ declaration to support a proof of origin
- Movement Certificate A.TR (C1232)
- Completing Generalised Scheme of Preferences Form A
- Using an origin declaration for the UK Generalised Scheme of Preference
- Apply for a Binding Origin Information decision
- Apply for an Advance Origin Ruling
How to claim
Records you must keep
Published 1 December 2020