Updated export and import notices
HMRC have updated Notice 275 entitled ‘Export Procedures’. The notice covers general information on UK export procedures and practices and is relevant to all businesses involved in the export of goods.
HMRC have also updated Notice 826 relating to importing goods under preference entitled‘Tariff Preferences: Imports’. The notice is relevant to businesses that import goods using the preferential tariff treatment and also briefly explains how the origin rules operate.
Notice 275 cancels and replaces the previous version published in April 2009. It also replaces Notice 276 which is no longer available.
Notice 826 cancels and replaces the previous version published in December 2007.