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HMRC internal manual

Import preference guidance notes

From
HM Revenue & Customs
Updated
, see all updates

Introduction: scope of this guidance

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

This guidance:

  • explains the EU’s import preference schemes
  • provides guidance for Departmental staff responsible for processing claims to preference and
  • explains who to contact for advice, see IPGN8000.