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Contents

Official guidance

Import preference guidance notes

IPGN2000 · General principles

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IPGN2050 · Origin rules
IPGN2100 · Binding Origin Information (BOI) Northern Ireland and Advance Origin Rulings (AOR) UK
IPGN2150 · Preference areas for origin purposes (cumulation)
IPGN2200 · Derogations from origin rules
IPGN2250 · The transport rule
IPGN2300 · Preference certificates and certifying authorities
IPGN2350 · Simplified procedures and alternative documentary evidence
IPGN2400 · Tariff quotas
IPGN2450 · Entering preference goods for customs warehousing
IPGN2500 · Customs Freight Simplified Procedures (CFSP)

General principles: contents
General principles: origin rules

IPGN2050 | General principles: origin rules

From HM Revenue & Customs · Import preference guidance notes

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