Updated with information about the implementation of the Registered Exporter system and preferential trade arrangements.
List of countries benefitting from preferential trade arrangements updated to show Ukraine no longer 'Generalised System of Preferences'. Ukraine also removed from List A - beneficiary countries of the general arrangement.
Canada has been added to the list of countries benefitting from preferential trade arrangements, and the contact details for information on the scope and coverage of preferential arrangements in paragraph 1.9 has been updated.
Country names in sections 3 and 4 updated.
Guidance updated to show Sri Lanka removed from List A in paragraph 4.2 and added to List C in paragraph 4.4.
Updates to sections 3, 4 and 5.
This guidance has been updated to reflect import and export legislation changes from 1 May 2016.