Trade preference agreements
International trade under preference allows you to import and/or export goods at a lower or nil rate of customs duty and/or levy charge. The rate of duty payable depends on the type of goods, whether you're importing or exporting, where the goods are deemed to have come from - the 'originating' country - and their destination. The preference agreements that apply in the UK are applicable across the European Union (EU).
Trade preference agreements are principally, but not exclusively, designed to enable developing countries to have greater access to export markets such as the EU.
If you're importing or exporting under preference, it's essential that you keep up to date with developments in the EU and the originating or destination country.
This guide explains what preferences are and how they work and where to get help with import and export preferences.