CAN YOU QUALIFY FOR REDUCED DUTY IN UK?

Replacement scheme for REX / GSP which are no longer valid outside of EU

 The Developing Countries Trading Scheme

On 19 June 2023, the Developing Countries Trading Scheme (DCTS) replaced the UK General Scheme of Preferences (GSP).

The following gives guidance on the transition from the current UK GSP scheme that you should consider to ensure you can claim preference on goods arriving in the UK.

What evidence/documents will be required for goods to be regarded as originating from a qualifying DCTS country?

The proofs of origin remain the same as for UK GSP – so an origin declaration (referring to DCTS instead of GSP) and Form A, both completed by the exporter in the DCTS beneficiary country.

Template for Form A certificate can be found here:

FORM A – GENERALIZED SYSTEM OF PREFERENCES – CERTIFICATE OF ORIGIN (Combined declaration and certificate) (publishing.service.gov.uk)

Origin statement declaration example is below:

The exporter of the products covered by this document (customs identification number …(1)) declares that, except where otherwise clearly indicated, these products are of …(2) preferential origin in accordance with the rules of origin of the Developing Countries Trading Scheme of the UK and that the origin criterion met is … … ( 3 ).

(Place and date (4)) (Name and signature of the exporter)

Enter your customs identification number if allocated. Exporters in the UK exporting goods under bilateral cumulation should enter their EORI number.
Enter the origin of the goods.
Products wholly obtained: enter the letter ‘P’; Products sufficiently processed: enter the letter ‘W’ followed by a heading of the Harmonised System (example ‘W’ 9618).
This may be omitted if included in the document itself.

Where can we find more information on the DCTS?

Details of the policy changes to UK preferential trading arrangements were published in August 2022: Developing Countries Trading Scheme (DCTS): new policy report – GOV.UK (www.gov.uk)

Guidance for governments and businesses including six guides on different elements of the scheme including a Rules of Origin specific guide and an interactive tool which provides tariff information and a look-up tool for Product Specific Rules: Trading with developing nations – GOV.UK (www.gov.uk)

HELPFUL LINKS