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HMRC internal manual

Import preference guidance notes

HM Revenue & Customs
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Guide Notes: accessories, spare parts and tools, pallets and packing


Many accessories, spare parts and tools, when considered as separate items, are non-originating goods. However, when considered as part of the main piece of machinery, equipment, apparatus or vehicle their value is within the limits allowed by the origin rules and so are considered to be originating.

When these items are imported with a piece of machinery etc, EU regulations treat them as one with that piece of machinery etc on condition that they are:

  • part of the normal equipment
  • included in the price of the machinery etc and are not separately invoiced, and
  • included with the machinery etc for tariff classification purposes.

These rules apply also to pallets, packing etc.

Risk areas

Preference countries dispatching accessories etc to supplement those previously sent with the initial supply of the machinery etc, will often issue a preference document for the additional goods even though those additional goods are non-originating. Such certificates are not valid.