UK and European Union preferential export procedures (Notice 827)

Temporary changes due to coronavirus (COVID-19) have been put in place for exporting goods under the UK and EU's preferential trading arrangements.



Due to coronavirus (COVID-19) we have temporarily changed the way you can get preference certificates for export from HMRC.

The change applies until restrictions are lifted.

This guidance will be updated when this change ends.

This notice cancels and replaces Notice 827 (22 August 2018).

Published 8 February 2016
Last updated 4 May 2020 + show all updates
  1. We have made temporary changes to section 3, due coronavirus (COVID-19). You can now complete a movement certificate online and send it to HMRC by email.

  2. The address for the Authorisations and Returns Team has been updated.

  3. Paragraphs 5.2 and 6.1 have been updated to provide clarification that a standalone letter head is not a commercial document for the purpose of making an invoice declaration.

  4. This Notice has been updated at sections 1.1 and 5.3. The section about preference exports from a free zone has been removed.

  5. 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.

  6. Updates to paragraph's 1.2, 15.2, 16.1 and section 17.

  7. First published.