188体育

Where preferential tariff treatment is available on goods originating in the UK, such treatment will be on condition that import duties relieved on any goods that were processed under inward processing and incorporated in the UK goods, are paid. The applicant therefore has the option of benefiting from relief using equivalence or preference but not both.聽

Where preference is claimed in conjunction with equivalence, a customs debt will be incurred when the customs status of the goods changes. If common stocking is used, this will be at the time of acceptance of the export declaration.

Where prior export equivalence is used the debt arises when the replacement goods are entered to IP.

Goods subject to preferential treatment (鈥榩reference goods鈥�)

When preference is available at importation it cannot be claimed when goods are entered to IP. Importers should note the details of the preference certificate in their commercial records. Any preferential rate of duty applicable to the imported goods may, however, be claimed if the goods are diverted to free circulation.