IPGN5450 - Guide Notes: single preference documents covering more than one consignment

Some trade agreements allow for proofs of origin to apply to multiple shipments of identical goods. Where applicable,  the exporter may make out one proof of origin to cover multiple shipments during a time period. Other conditions also may apply, such as the goods must be of the same commodity code, come exclusively from the same exporter and destined for the same importer.  The relevant trade agreement should be consulted for these requirements. 

If the agent / importer attempts to enter different goods or products in excess of the quantity covered by the approval, the claim to preference is to be refused and the agent / importer invited to obtain a valid proof of origin and make a retrospective claim in respect of the goods concerned.

Unassembled or disassembled articles

Many preferential agreements allow presentation of a single preference document when it covers an unassembled or disassembled product in tariff chapters 84 or 85 or tariff headings 7308 or 9406, which for transport or production reasons will be imported in more than one instalment.