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HMRC internal manual

Import preference guidance notes

Control: control arrangements at Tariff Preference UoE

Preference documents concerning doubtful cases are therefore to be sent to the Tariff Preference UoE for scrutiny and, where appropriate, verification enquiries to establish whether the goods qualify under the origin rules.

The Tariff Preference UoE will also select certain types of goods for post-clearance verification. Entries will be called for to permit the selection of individual consignments for verification by overseas authorities.

Reports to the Tariff Preference UoE also provide valuable background information for meetings at the EU Commission. A representative of Customs Duty Liability Team attends the EU Origin Committee which meets regularly in Brussels to discuss the administration of the various preference schemes.