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HMRC internal manual

Import preference guidance notes

General principles: simplified procedures and alternative documentary evidence

A brief description of these facilities is given below, further conditions can be found in IPGN5050 and IPGN5450 and Notice 826 Tariff Preferences: Imports.

Some of these facilities apply only to low value and postal consignments. Some apply only to approved exporters, these are traders who have complied with certain requirements in the country of manufacture and obtained this status from the local certifying authority.

Invoice declarations

Instead of a separate preference certificate, a declaration is given by the exporter on the invoice or other commercial document (eg packing list, delivery note).