Trade preference agreements
Using the UK integrated Tariff for preferences
If you're an importer or exporter, the Tariff has an important role in establishing the rates of duty for your goods.
If you import goods, you must use the Tariff to establish whether preferences are available on imports to the European Union (EU), what the rates of duty are, and if there are quotas.
The Tariff uses commodity codes to identify products. Eight-digit numbers are used for the movement of goods within the EU, and ten-digit numbers for imports from outside the EU. These codes are an essential part of your importing paperwork and duty calculations. For information on commodity codes and the TARIC (Tariff Intégré Communitaire), see an introduction to the Tariff.
If you have specific classification queries, you can contact the HMRC Tariff Classification Service by emailing firstname.lastname@example.org.
If you're an exporter, remember that you must check with your customer to ensure a preferential rate of duty is available in that country.
Registered Exporter (REX)
REX is an EU registration system that authorises exporters in GSP beneficiary countries to issue a self-certificate (known as a statement on origin) to import eligible goods into the EU. This arrangement will eventually replace the current requirement to provide the Form A (for origin certification).
Further information on how UK traders can register for REX can be found in Notice 830.