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HMRC internal manual

Import preference guidance notes

HM Revenue & Customs
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Introduction: publicity

The Tariff. Details about preferential rates of duty and the countries concerned are contained in the Tariff.

  • Volume 1 Part 7 provides a brief description of the arrangements and lists the preference receiving countries together with the type of preference which is available for them and
  • Volume 2 columns 3 and 6, footnotes and end of chapter notes indicate the countries or groups of countries eligible for preference, the actual duty rates and any restrictions. Where a country or scheme is not indicated, no preference is available.