Trade Preference, Agreements and Origin Rules
International trade under preference allows you to import and/or export goods at a lower or nil rate of customs duty. 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.
If you’re importing or exporting under preference, it’s essential that you keep up to date with developments in the UK and the originating or destination country.