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HMRC internal manual

Import preference guidance notes

From
HM Revenue & Customs
Updated
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Guide Notes: single preference documents covering more than one consignment

If approval is granted, the global GSP Form A or EUR1 / EUR-MED must be presented with the first consignment. If the agent / importer attempts to enter different goods or products in excess of the quantity covered by the approval, the claim to preference is to be refused and the agent / importer invited to obtain a valid GSP Form A or EUR1 / EUR-MED and make a retrospective claim in respect of the goods concerned.

Unassembled or disassembled articles

Many preferential agreements allow presentation of a single preference document when it covers an unassembled or disassembled product in tariff chapters 84 or 85 or tariff headings 7308 or 9406, which for transport or production reasons will be imported in more than one instalment (see Notice 826 Tariff Preferences: Imports). .