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HMRC internal manual

Import preference guidance notes

HM Revenue & Customs
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Risks: Taiwanese goods declared as Chinese origin

Taiwan is shown on GSP Forms A as ‘The Republic of China’ and uses a large rectangular certifying authority stamp in Box 11. Mainland China, a country entitled to benefit under the EU’s GSP, is shown as ‘The People’s Republic of China’ and uses a circular stamp in Box 11.

Only a manual scrutiny of the entry documents will reveal whether the entry has been correctly coded.