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Get proof of origin for your goods
If you’re using a preference from a preference agreement or the Generalised Scheme of Preferences, you will need to prove the origin of your goods.
If you’re importing or exporting goods with a country that has a preferential arrangement, the goods are likely to have a reduced or nil rate of duty based on the origin of those goods.
Unless the agreement says you do not need a proof of origin, you’ll need to:
- prove to HMRC that you can claim preference for goods you are importing
- give the person receiving your goods evidence of the origin so they can claim preference