- HM Revenue & Customs
- Part of:
- Import and export notices: alphabetical order, Import and export notices: numerical order, and Import and export: customs declarations, duties and tariffs
- 15 August 2013
- Last updated:
- 18 July 2017, see all updates
This notice provides importers with general information about importing under preference. It also provides a brief introduction to the Generalised System of Preference (GSP).
This notice cancels and replaces Notice 826 (March 2015). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
Published: 15 August 2013
Updated: 18 July 2017
- The notice has been updated at paragraphs 1.7, 1.10, 2.1, 3.4, 3.7, 5.3, and 7.2.
- 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.
- First published.