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HMRC internal manual

EC export preference

Introduction: scope of this guidance


Our books of guidance are the main reference material for people in the department. All HM Revenue and Customs’ (HMRC) formal procedures and work systems are outlined in these books which give managers and staff the department’s rules and guidelines and general advice on interpreting them.

The guidance is aimed at HMRC staff and should not be relied upon by businesses in calculating their taxes and/or duties.

This guidance:


  • outlines the department’s legal responsibilities in administering the EC Regulations covering preferential agreements with certain partner states
  • is concerned with the authentication and verification of preference documents (see ECEP02000) issued for goods exported from the United Kingdom/EC under these agreements
  • provides advice to HMRC Staff on the main risks and how these might best be controlled.

Note: The use of the word ‘must’ in this guidance indicates mandatory checks or actions.