Notice 826: tariff preferences - imports

Find general information about importing under preference and a brief introduction to the Generalised System of Preference (GSP).



This notice cancels and replaces Notice 826 (August 2018). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.

Published 15 August 2013
Last updated 8 October 2018 + show all updates
  1. Paragraph 3.4 has been updated to provide clarification that a standalone letter head is not a commercial document for the purpose of making an invoice declaration.
  2. The sections about what to do if you disagree with a customs decision, how to put things right and if you have any comments or suggestions have been updated.
  3. Period of validity for preference documents have been updated at paragraph 3.7.
  4. The notice has been updated at paragraphs 1.7, 1.10, 2.1, 3.4, 3.7, 5.3, and 7.2.
  5. Contact details added in the foreward for further help and links to other related notices. For countries that benefit from preferential treatment we have provided a link to the HMRC Tariff Volume 1. The warehousing provisions have been clarified, in particular the date for assessing the tariff preference. The countries listed in paragraph 11 have been updated.
  6. First published.