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HMRC internal manual

EC export preference

From
HM Revenue & Customs
Updated
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Control: verification of preference documents

Introduction

All preference agreements provide for any preference certificate to be verified by the authorities of the importing country.

Such requests are usually made where specific doubts have arisen as to the originating status of the goods, but random checks can also be made.

Under the terms of the various preference agreements HMRC must undertake such checks and report the findings to the requesting authority.

Occasionally requests may also be received from other EU member states. These will usually relate to suppliers declarations supplied to other EU companies who in turn want to export under preference (see ECEP02050).