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United Kingdom

Claiming Preferential Tariffs under the UK–Australia Free Trade Agreement: Rules of Origin Declarations, Importer Knowledge, Verification, Exemptions and Record-Keeping

Practice notes
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This Practice Note sets out practical guidance for exporters on how to claim preference under the rules of origin when trading under the Australia and United Kingdom Free Trade Agreement (Aus‑UK FTA).

Introduction

For exports of goods to access the preferential tariff treatment offered by the Aus‑UK FTA, the shipped product must meet the rules of origin requirements laid down in the Aus‑UK FTA, as set out in that agreement. For guidance on the preferential treatment available to goods under the Aus‑UK FTA, see Practice Note: Trade in goods under the Aus‑UK FTA. For guidance on the rules of origin requirements that goods must satisfy to obtain the preferential treatment, see Practice Note: Rules of origin of the Aus‑UK FTA.

Claiming preferential treatment for goods

Both parties must permit an importer to lodge a claim for preferential tariff treatment under the Aus‑UK FTA.

Such a claim may rely on a declaration of origin completed by either of the following:

  • the exporter
  • the producer
  • in the case of an exporter or producer in Australia, an authorised representative of the Australian exporter or producer, and
  • the importer, if the importer has knowledge that the good is originating

The declaration that is relied...

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Web page updated on 21/05/2026

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