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HMRC internal manual

EC export preference

Introduction: Unit of Expertise (UoE)

The Tariff Preference Unit of Expertise (UoE) supports the operational and policy functions of the tariff preference regime.

Its main roles in relation to exports include the co-ordination of verification requests received from partner states, along with the provision of technical advice on complex issues to HMRC staff.

Note: If a trader/business has any kind of query relating to the subject matter in this guidance, then their first point of contact should be the VAT, Excise and Customs Helpline on 0845 010 9000.