Updated Tariff notice
HMRC have updated ‘Tariff Preferences: Rules of origin for various countries’. The notice cancels and replaces the previous version published in September 2007 and all subsequent updates.
This notice explains and lists the rules of origin which must be satisfied if goods are to qualify for preferential tariff treatment on export to or import from a list of almost 30 countries. There is a separate notice (Notice 830 – Tariff Preferences: New GSP rules of origin) concerning the new rules of origin which apply to GSP beneficiary countries with effect from 1 January 2011.
The notice has been updated to take account of a number of new and amended preferential trade agreements as well as a number of other changes to the rules of origin.