Guide

Trade preference agreements

Managing export preferences

If you're exporting using preferences, you need to keep up to date with a number of paperwork requirements.

You must retain any proof of origin - such as full bills of materials or supplier declarations for at least three years.

Customs authorities in the destination country require documentation to allow entry of goods imported using preferences. The documents you need depend on the country to which you're exporting. You also need to complete paperwork to allow the exports to leave the European Union.

For most countries, an EUR1 is the required certificate. If you fill out an EUR1, it must be stamped by the HM Revenue & Customs (HMRC) Central Processing Unit in Salford, your local Chamber of Commerce, or the Chartered Institute of Shipbrokers. The authorised EUR1 proves that the goods qualify for preferential duty status and is used at customs points to ensure the preference duty rate is charged.

Slightly different rules apply to exports under preference to Mexico.

Turkey also has separate paperwork requirements

If you're an approved exporter, you can consider using invoice declarations, by inserting on the invoice or other commercial documents such as the delivery note or packing list, in which the origin of your goods is declared. Using an invoice declaration instead of a separate preference certificate is only permitted for preference countries that are able to benefit from simplified arrangements. You can:

Suppliers' Declarations for exporters

Suppliers' Declarations are used to provide evidence that goods supplied to the ultimate exporter satisfy the origin criteria, so they can be considered to be of EU origin in their own right. Exporters use Suppliers' Declarations to prove the originating status of components and materials used to make goods for buying or re-export. Suppliers use them to prove the originating status of the goods for their customers. You can read about the rules that apply to the use of Suppliers' Declarations in Notice 827.

Access the UK Trade Tariff.