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HMRC internal manual

Export Procedures

HM Revenue & Customs
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Guidance on other procedures: export preference

Reciprocal free trade agreements exist between the EU and a number of partner countries. They enable goods to be admitted into the importing country at less than the full rate of duty, provided certain rules of origin are met, and the correct documentation (EUR1, EUR -MED, Invoice Declaration) is properly completed.

The Department’s objectives under these arrangements are not just to facilitate trade, but also to ensure that only originating goods are exported under preference from the UK. All export preference declarations are liable to subsequent verification by Customs and International (C&I).

Authentication of EUR1s can be done at the NCH or by the British Chamber of Commerce. Regular exporters to certain countries can be approved to issue preference documentation without formal presentation.

Further details on all aspects of the regime can be obtained from the EC export preference guidance (ECEP) and Notices 827 and 828 on our website.