Statutory guidance
Reference Documents for The Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020
Find the UK's preferential tariffs and Rules of Origin for the agreements contained within the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.
The Albania Preferential Tariff, version 1.4, dated 12th April 2023
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The Albania Origin Reference Document, version 1.1, dated 28th December 2021
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The Andean Countries Preferential Tariff, version 1.9, dated 18 June 2025 (entry into force 18 July 2025)
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The Andean Countries Origin Reference Document, version 1.3, dated 31st May 2022
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The Australia Preferential Tariff, version 1.2, dated 26 November 2025 (entry into force 1 January 2026)
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The Australia Origin Reference Document, version 1.0, dated 20th February 2023
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The Cameroon Preferential Tariff, version 1.2, dated 27th April 2021
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The Cameroon Origin Reference Document, version 1.3, dated 28th December 2021
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The Canada Preferential Tariff, version 1.9, dated 27 March 2025 (entry into force 27 April 2025)
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The Canada Preferential Tariff, version 2.0, dated 12 May 2026 (entry into force 21 June 2026)
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The Canada Origin Reference Document, version 1.4, dated 30 September 2024
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The CARIFORUM Preferential Tariff, version 1.1, dated 22nd March 2021
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The CARIFORUM Origin Reference Document, version 1.2, dated 28th December 2021
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The Central America Preferential Tariff, version 2.6, dated 26 November 2025 (entry into force 1 January 2026)
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The Central America Origin Reference Document version 1.2, dated 22nd February 2022
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The Chile Preferential Tariff, version 2.7, dated 4 December 2024 (entry into force 1 January 2025)
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The Chile Preferential Tariff, version 2.8, dated 12 May 2026 (entry into force 21 June 2026)
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The Chile Origin Reference Document, version 1.2, dated 22nd February 2022
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The Cote d'Ivoire Preferential Tariff, version 1.0, dated 7th December 2020
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The Cote d'Ivoire Origin Reference Document, version 1.2, dated 16th June 2023
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The CPTPP Preferential Tariff, version 1.3, dated 11 June 2026 (entry into force 22 June 2026)
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The CPTPP Preferential Tariff, version 1.4, dated 25 August 2026
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The CPTPP Origin Reference Document, version 1.3, dated 11 June 2026 (entry into force 22 June 2026)
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The CPTPP Origin Reference Document, version 1.4, dated 25 August 2026
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, 1.29 MB
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The Egypt Preferential Tariff, version 1.6, dated 27 March 2025 (entry into force 27 April 2025)
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The Egypt Origin Reference Document, version 1.1, dated 28th December 2021
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The European Union Preferential Tariff, version 1.0 dated 30th December 2020
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The European Union Origin Reference Document, version 1.3, dated 4 December 2024 (entry into force 4 January 2025)
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The Faroe Islands Preferential Tariff, version 2.6, dated 26 November 2025 (entry into force 1 January 2026)
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The Faroe Islands Preferential Tariff, version 2.7, dated 12 May 2026 (entry into force 21 June 2026)
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The Faroe Islands Origin Reference Document, version 1.1, dated 28th December 2021
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The Georgia Preferential Tariff, version 1.1, dated 8th June 2021
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The Georgia Origin Reference Document, version 1.2, dated 22nd February 2022
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The Ghana Preferential Tariff, version 1.0, dated 2nd March 2021
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The Ghana Origin Reference Document, version 1.2, dated 16th June 2023
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The Iceland-Norway Preferential Tariff, version 2.4, dated 27 March 2025 (entry into force 27 April 2025)
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The Iceland-Norway Preferential Tariff, version 2.5, dated 3 March 2026 (entry into force 1 April 2026)
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The Iceland-Norway Origin Reference Document, Version 2.0, dated 5th August 2022
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The India Preferential Tariff, version 1.0, dated 13 January 2026
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The India Origin Reference Document, version 1.0, dated 13 January 2026
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The Israel Preferential Tariff, version 2.6, dated 4 December 2024 (entry into force 1 January 2025)
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The Israel Origin Reference Document, version 1.1, dated 28th December 2021
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The Japan Preferential Tariff, version 2.8, dated 4 December 2024 (entry into force 1 January 2025)
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The Japan Preferential Tariff, version 2.9, dated 3 March 2026 (entry into force 1 April 2026)
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The Japan Origin Reference Document, version 1.1, dated 28th December 2021
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The Jordan Preferential Tariff, version 1.2, dated 28th December 2021
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The Jordan Origin Reference Document, version 1.1 dated 28th December 2021
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The Kenya Preferential Tariff, version 1.0, dated 29th December 2020
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The Kenya Origin Reference Document,version 1.2, dated 16th June 2023
, 1.04 MB
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The Republic of Korea Preferential Tariff, version 2.1, dated 8th June 2021
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The Republic of Korea Origin Reference Document, version 1.3, dated 31 October 2025 (entry into force 31 December 2025)
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The Kosovo Preferential Tariff, version 2.4, dated 12th April 2023
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The Kosovo Origin Reference Document, version 1.1, dated 28th December 2021
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The Lebanon Preferential Tariff, version 1.5, dated 26 November 2025 (entry into force 1 January 2026)
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The Lebanon Origin Reference Document, version 2.1, dated 28th December 2021
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The Mexico Preferential Tariff, version 1.5, dated 4 December 2024 (entry into force 1 January 2025)
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The Mexico Origin Reference Document, version 1.2, dated 5th December 2023
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The Moldova Preferential Tariff Reference Document, version 1.3, dated 31st July 2024
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The Moldova Origin Reference Document, version 1.1, dated 28th December 2021
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The Morocco Preferential Tariff, version 2.4, dated 30 September 2024
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The Morocco Origin Reference Document, version 1.1, dated 28th December 2021
, 1.69 MB
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The Morocco Origin Reference Document, version 1.2, dated 12 May 2026 (not yet in force)
, 1.67 MB
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The New Zealand Preferential Tariff, version 1.3, dated 26 November 2025 (entry into force 1 January 2026)
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The New Zealand Origin Reference Document, version 1.0, dated 20th February 2023
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The North Macedonia Preferential Tariff, version 1.4, dated 4 December 2024 (entry into force 1 January 2025)
, 91.1 KB
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The North Macedonia Origin Reference Document, version 1.1, dated 28th December 2021
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The North Macedonia Origin Reference Document, version 1.2, dated 3 March 2026 (not yet in force)
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The Pacific States Preferential Tariff, version 2.1, dated 22nd February 2022
, 55.1 KB
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The Pacific States Origin Reference Document, version 2.3, dated 22nd February 2022
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The Palestinian Authority Preferential Tariff, version 1.1, dated 8th June 2021
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The Palestinian Authority Origin Reference Document, version 1.1, dated 28th December 2021
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The Serbia Preferential Tariff, version 1.4, dated 4 December 2024 (entry into force 1 January 2025)
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The Serbia Origin Reference Document, version 1.1, dated 28th December 2021
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The Serbia Origin Reference Document, version 1.2, dated 3 March 2026 (entry into force 1 July 2026)
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The Singapore Preferential Tariff, version 1.8, dated 4 December 2024 (entry into force 1 January 2025)
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The Singapore Origin Reference Document, version 1.2, dated 16th June 2023
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The Southern African Customs Union and Mozambique Origin Reference Document,version 1.2, dated 16th June 2023
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The Tunisia Preferential Tariff, version 2.5, dated 30 September 2024
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The Tunisia Preferential Tariff, version 2.6, dated 12 May 2026 (entry into force 21 June 2026)
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The Tunisia Origin Reference Document, version 1.1, dated 28th December 2021
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The Turkey Preferential Tariff, version 1.6, dated 26 November 2025 (entry into force 1 January 2026)
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The Turkey Origin Reference Document, version 1.4, dated 20th December 2023
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The Ukraine Preferential Tariff, version 1.7, dated 27 March 2025 (entry into force 27 April 2025)
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The Ukraine Preferential Tariff, version 1.8, dated 3 March 2026 (entry into force 1 April 2026)
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The Ukraine Origin Reference Document, version 1.1, dated 28th December 2021
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The United States Preferential Tariff, version 1.2, dated 13 January 2026 (entry into force 21 January 2026)
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The United States Origin Reference Document, version 1.0, dated 23 June 2025 (entry into force 30 June 2025)
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The Viet Nam Preferential Tariff, version 1.9, dated 4 December 2024 (entry into force 1 January 2025)
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The Viet Nam Origin Reference Document, Version 1.1, dated 28th December 2021
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The attached reference documents detail the preferential tariffs and Rules of Origin that have been agreed in our Free Trade Agreements (‘FTAs’).
The statutory instruments giving effect to these reference documents can be found below: