Duty preference program countries

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Skip to main content. In a few cases it may appear that the preferential rate of duty in column 6 of the Trade Tariff is shown as equal to or greater than the full rate of duty in column 5. The legislation for each preference country or group of countries is listed in the preference law section.

Preferential arrangements do not affect liability to anti-dumping duties and provisional charges to Anti-Dumping Duty. Details of the conditions to be satisfied and the procedures to be used to obtain EU-Turkey preference rates of duty are explained in Notice The rates of duty are set out in column 6 of the Trade Tariff.

A full explanation of the conditions to be met before goods are eligible for preferential treatment and of the documents required to establish entitlement is in Notice tariff preferences - imports. Importing under preference carries certain risks. Customs may check goods which are imported at preferential rates of duty. EC legislation allows for the collection of back duty for a period of up to 3 years after the goods have been imported.

In certain circumstances, with relief from your liability to pay Customs Duty on products which were not entitled to the preferential rate of duty claimed at the time of importation may be applied in cases where:. Entitlement to relief under the good faith arrangements will depend on the circumstances of individual cases. You can help yourself to avoid a liability to duty by obtaining documentary evidence which clearly shows that either before or during the period in which the goods were imported you:.

You may wish to ask your supplier to provide some relevant details that demonstrate compliance with the rule. There are a number of other things you can do to check that your goods have met the rules. For example:. Allow yourself plenty of time, as it will not always be possible to for HMRC to give you an immediate answer.

You must stop making claims to preference immediately if the enquiries show that your goods are not meeting the origin rules.

You must immediately stop making claims to preference if these checks show that your goods are no longer meeting the origin rules. Email: dutyliability. Email: tariff. The alphabetical list shows the countries whose goods may be allowed preferential rates of Customs Duty on entry to free circulation in the UK or EU. The rates of duty applicable to goods from each eligible country can be found in the Trade Tariff.

If a country is not shown in the list there are not preferential rates available from that country. Codes in column 6 or in a footnote of the Trade Tariff are shown only if a preferential rate exists for individual countries or groups of countries. Where a country code or country group code does not appear on a tariff line or in a footnote there is not a preferential rate for that country or group of countries. The rate of Customs Duty in column 5 applies unless a suspension rate or other duty relief is shown in column 3.

The list also shows the codes denoting membership of country groups which may benefit from preferential rates of Customs Duty within tariff quota and ceiling restrictions or for other quota reliefs outside of preferential arrangements. No entitlement is shown in this column for any country which appears in section 4D.