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HMRC internal manual

Import preference guidance notes

Guide Notes: goods in excess of entry

From time to time the quantity of goods that actually arrive from a preference country may be in excess of the amount declared on the accompanying preference document. You have discretion to admit the excess goods to preference rather than call for an additional preference document. The level of authority required to exercise such discretion may be set locally.

When exercising such discretion the following may need to be taken into consideration.

  • Does the cargo include similar products not entitled to preference?
  • From the character of the goods, any package marks or other evidence, is there any reason to doubt that the goods are entitled to preference?
  • Is the amount of the excess reasonable taking into account the size of the original consignment and the nature of the packaging?
    Note: an excess of bulk goods is likely to be more common than an excess of packaged goods.

Note: if the goods are subject to a tariff quota see Tariff Quota Guidance Notes (TQGN).

If excess goods are granted preference it helps any post clearance action if the entry is endorsed ‘Excess goods admitted to (GSP, ACP etc) preference under IPGN5200’ or similar.

Note: some goods are subject to quantative limits (not quotas). Excess goods should not be admitted if you consider that the undeclared excess may be an attempt to evade quantative limits.