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HMRC internal manual

Import preference guidance notes

Introduction: responsibilities of the Department

This Department is responsible for:

  • publishing details of preferential rates and the countries eligible to receive such benefits
  • publishing details of the conditions and documentary requirements for claiming preference at import
  • carrying out checks both pre and post-clearance to ensure that preference is granted only to entitled goods and against valid documents and
  • seeking verification from authorities overseas that the preference requirements have been met in the exporting countries.