Rules of origin for imported and exported goods

Get help and advice on rules of origin


The practicalities of rules of origin can be complex and it's a good idea to take expert advice to make sure that you are complying with them, whether you are an importer or an exporter.

Getting advice from HM Revenue and Customs (HMRC)

HMRC can provide comprehensive guidance on preference schemes for importers and exporters. You can call the HMRC VAT Helpline on Tel 0300 200 3700.

Find Notice 827 on EC preferences and their export procedures.

Read Notice 826 on Tariff preferences and imports.

Guidance on exporting to specific countries

You can get help on exporting under preference from the Invest NI overseas trade division.

HMRC also offers guidance on the rules of origin for specific countries.

Find out about tariff preferences and rules of origin for countries including Egypt, Iceland, Morocco, Norway, South Africa, Switzerland and Turkey.