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HMRC internal manual

Customs Special Procedures Manual

Discharge of the customs warehousing procedure: tariff preferences /quotas and cultural goods

A preferential rate of duty may be claimed on removal of warehoused goods to free circulation provided:

  • the claim to preference is supported by a valid preference certificate (see Note), and the preference certificate number is inserted in Box 44 of the SAD when the goods are removed from the customs warehouse, see SPE15165
  • the goods to which the claim relates are identifiable with the imported goods and are available for examination
  • a preferential rate is available (that is if the preference being claimed is subject to a tariff quota or ceiling the quota has not been exhausted and/or full import duty has not been remitted)
  • there is no reason to doubt the declared origin of the goods, and
  • the goods were consigned direct from the country of origin.

Note: A preference certificate (GSP Form A/EUR1/Invoice declaration) is only valid provided that:

  • the original certificate details were noted in the stock records on receipt of the goods into the customs warehousing arrangements, and
  • the certificate was not issued more than two years before the claim to preference is made.

Import Preference Guidance Notes (IPGN) gives further guidance on the processing of claims for tariff preferences and Tariff Quota Guidance Notes (TQGN) gives further guidance on the processing of quota claims. See also SPE15600(This content has been withheld because of exemptions in the Freedom of Information Act 2000) .