Trading with developing nations
Details on the UK’s Generalised Scheme of Preferences (GSP).Preferences.
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Details
TheTrade Developingpreferences Countriesreduce Tradingor Schemeremove (DCTS)rates willof replaceduty (tariffs) on imports from eligible developing countries into the currentUK.
Eligible developing countries can get trade preferences through the UK Generalised Scheme of Preferences (GSP).
Download the UK Generalised Scheme of Preferences (ODS, 571KB) to check which goods are eligible.
Every effort has been made to ensure that the tariff information in earlythis 2023.document is accurate. The Department for International Trade does not accept liability for any errors, omissions or misleading statements. The tariffs in this dataset are subject to change.
The UKUK GSP Generalisedhas Scheme3 offrameworks:
LeastPreferencesDeveloped(CountriesFrameworkGeneralFrameworkEnhancedFramework
The UK GSP) frameworks
Least givesdeveloped eligiblecountries developingframework
This framework is for countries that the UN classifies as Least Developed Countries. Imports from these countries have quota-free access and nil rates of import duty on all goods other than arms and ammunition.
AfghanistanAngolaBangladeshBeninBhutanBurkinaFasoBurundiCentralAfricanRepCambodiaChadComorosCongo,DemocraticRepDjiboutiEritreaEthiopiaGambiaGuineaGuinea-BissauHaitiKiribatiLaosLesothoLiberiaMadagascarMalawiMaliMauritaniaMozambiqueMyanmarNepalNigerRwandaSãoTomé&PríncipeSenegalSierraLeoneSolomonIslandsSomaliaSouthSudanSudanTanzaniaTimor-LesteTogoTuvaluUgandaVanuatuYemenZambia
General Framework
This framework is for countries that the World Bank classifies as low-income and lower-middle income countries.
Imports from these countries have reduced rates of import duty on certain goods outlined in the UK GSP tariff rates.
AlgeriaCongoCookIslandsIndiaIndonesiaMicronesiaNigeriaNiueSamoaSyriaTajikistanVietnam
Vietnam has signed a trade preferences.agreement Thesewith the UK, however they may still receive GSP market access during the transition to their new trade preferencesarrangement.
Enhanced reduceFramework
This orframework removeis ratesfor countries that are:
classifiedbytheWorldBankaslow-incomeandlower-middleincomecountrieseconomicallyvulnerableduetoalackexportdiversificationandalowlevelofintegrationwiththeinternationaltradingsystem
They must also implement 27 conventions relating to:
humanandlabourrightstheenvironmentgoodgovernance
Imports from these countries have a nil rate of import duty (tariffs)on certain goods outlined in the UK GSP tariff rates.
BoliviaCapeVerdeKyrgyzstanMongoliaPakistanPhilippinesSriLankaUzbekistan
Rules of origin
To receive GSP rates of import duty, goods must originate from a GSP country. Rules of origin are the criteria which establish the country of origin of imported goods.
A list of operations which should be carried out on importsmaterials intoto gain originating status can be found in The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020.
Importers will have to pay import duty at the UK.full (non-GSP) rate, if checks carried out by HMRC reveal that the goods do not satisfy the GSP rules of origin.
Derogations from the rules of origin
A derogation can allow more relaxed rules of origin to specific goods originating in specific countries.
A derogation may be granted where:
factorstemporarilydepriveaGSPcountryoftheabilitytocomplywiththerulesoforigin,wheretheycoulddosopreviouslyaGSPcountryrequirestimetoprepareitselftocomplywiththerulesoforigin.
A derogation is time limited, for example; for the length of time needed for the GSP country to comply with the rule of origin.
A derogation request should be made by the GSP country, in writing, to the Secretary of State. It should state the reasons why the derogation is requested and should contain supporting documents.
Cumulation
Cumulation is when materials originating from specific countries can be incorporated in the products from a GSP country and then considered as originating in that GSP country. This can occur as long as the processing done in the GSP country goes beyond minimal levels.
The UK cumulation arrangements include:
bilateralregionalextendedcumulationwiththeEU,NorwayandSwitzerland
Materials falling within Chapters 1 to 24 of the Harmonized System which originate from Norway or Switzerland are not covered by cumulation.
The UK will continue to permit materials from the EU, Norway and Switzerland to be further processed or incorporated in a finished product in a GSP beneficiary country.
The UK GSP replicates the effects of the EU non-manipulation rule. Therefore, goods entering the UK via the EU, as a transit country, may still be eligible for GSP preferences under the UK GSP. See regulation 20 of The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 for more information.
Evidence requirements
Goods that meet the UK GSP rules of origin requirements are eligible to claim a GSP rate of import duty on the basis of a valid proof of origin. A valid proof of origin must be either of the following:
aGSPFormA-whichdoesnotneedtobestampedandsignedbyanauthoritydesignatedbytheGSPcountry:youcansubmitacopyanorigindeclaration-whichmustincludeinformationtoenabletheidentificationofanoriginatinggood
Please see further guidance on how to complete GSP Form A and how to complete an origin declaration.
For goods released for free circulation in the UK up to 12 months after 31 December 2020, HMRC will accept a Registered Exporter System (REX) statement on origin as proof that goods originate from a GSP country.
The REX statement on origin must:
contain,whereapplicable,thevalidREXregistrationnumberoftheexporterbedatednolaterthan31December
Last
For updatedinformation 14on OctoberGSP 2022
+ showcustoms co-operation requirements please see the GSP customs co-operation notice
GSP goods entering the UK from a customs warehouse in an EU member state
The UK does not have an agreement in place with the EU to allow traders to use a replacement proof of origin to redistribute GSP goods between the EU and the UK.
Goods originating from GSP countries that simply travel through or are stored/split in the EU before being released into free circulation in UK may still be eligible for the UK GSP. These goods must meet the ‘non-manipulation’ rule:
thegoodsmustbethesamegoodsaswereexportedfromtheGSPcountry-theymustnothavebeenalteredortransformedinanywaygoodsmustbekeptundercustomssupervisionattimesinthecountryoftransit-thegoodsmustnothavebeenreleasedintofreecirculationintheEUthegoodsmustmeettheUKGSPoriginrulesandwillneedtobeaccompaniedbyaproofoforiginmadeoutbytheexporterintheGSPcountryinaccordancewithUKGSPevidencerequirements
Some operations can be conducted in a third country if the goods remain under customs supervision, see regulation 20 of The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020
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Added
moreinformation.GSPgoodssenttoanEUmemberstatefromcustomswarehouseintheUKTheUKdoesnothaveanagreementinplacewiththeEUtoallowUKbusinessestomakeoutareplacementproofoforigintoredistributeGSPgoodsbetweentheUKandtheEU.GoodsoriginatingfromabeneficiarycountryoftheEUGSPareimportedintoacustomswarehouseinUKCountriesmayTradingstillSchemebeeligiblefortheEUGSP,subjecttoEUrules.Toremaineligible,goodsmustmeettheconditionsoftheEUGSPnon-alteration(non-manipulation)ruleandbeaccompaniedbyavalidEUGSPproofoforiginmadeoutbytheexporterintheGSPcountry.ThegoodsmustnotenterfreecirculationintheUK.PleaserefertotheEUguidancepageforfulldetailsoftheEUGSP.AguideforusersonEUGSPrulesoforiginisalsoavailable.SuspendingGSPratesCountrygraduationWhenacountrynolongermeetstherelevanteligibilityrequirementsitberemovedfromrelevantGSPframework.TheUKwillprovideagraduationperiodofatleast3yearsbeforeremovingacountryfromtherelevantframework.Thisisknownascountrygraduation.AcountrywillenteranotherGSPframeworkifitmeetstherelevantrequirements.TradearrangementsuspensionGSPratesmaybesuspendedforcountriesoncetheyimplementanewtradeagreementwiththeUK,whichprovidesthemwithequivalentorbetterpreferentialmarketaccessthantheGSP.FindoutwhichcountrieshaveagreedatradeagreementwiththeUK.ThesesuspensionnoticessuspendsomecountriesfromtheUK’sGSP:GoodsgraduationPreferentialratesofimportdutymaybesuspendedonaspecificproductgroupthatisalreadyhighlycompetitivewithouttradepreferences.Thisisknownasgoodsgraduation.TheUK’sfirstlistofgraduatedgoodsisvaliduntiltheendof2022.Thenextlistofgraduatedgoodswilltakeeffectin2023.Itwillbereviewedevery3yearsandpublishedonthispage.FindoutwhichgoodswillbegraduatedundertheUKGSP.Thislistwillapplyuntiltheendof2022.FurtherinformationYoucanfindoutmoreabouttradepreferencesinSection10andSchedule3oftheTaxation(CrossBorderTrade)Act2018.Youcanfindoutmoreontradepreferenceschemeregulationsat:TheTradePreferenceregulations(EUExit)Regulations2020.TheCustoms(OriginChargeableGoods:TradePreferenceScheme)(EUExit)Regulations2020.
Youcanfindnoticesrelation2023.tothetradepreferenceschemeregulationsat:GSPproofoforiginnoticeGSPcustomsco-operationnoticegraduatedgoodsnoticetradearrangementsuspensionnotice
ContactusContactusifyouhaveaquestionabouttheUK’sGSP.
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1 November 2021 Uzbekistan is admitted to the Enhanced Framework.
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29 October 2021 Added a link to the Ghana, Kenya and Jordan suspension notice.
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25 October 2021 From 1 November 2021, Uzbekistan will be admitted to the Enhanced Framework. From 1 January 2022, Armenia will be removed from the UK's Generalised Scheme of Preferences.
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15 October 2021 Added Ghana and Jordan to list of countries with signed trade agreements with the UK, and who may still receive GSP market access during the transition to their new trade arrangement.
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5 October 2021 Removed Ghana and Jordan from list under "The following countries have signed trade agreements with the UK, however they may still receive GSP market access during the transition to their new trade arrangement."
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15 July 2021 Replaced the UK generalised scheme of preferences tariff spreadsheet.
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8 March 2021 Guidance added for GSP goods entering the UK from a customs warehouse in an EU member state and GSP goods sent to an EU member state from a customs warehouse in the UK. Additional links added for notices in relation to the trade preference scheme regulations.
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31 December 2020 First published.
Update history
2023-05-26 14:24
The date that Developing Countries Trading Scheme (DCTS) replaces the current Generalised Scheme of Preferences (GSP) has been updated from Spring 2023 to 19 June 2023.The attachment ‘outcome of goods graduation assessment’ has been added. A link to the legislation ‘The Trade Preference Scheme Regulations 2023’ has been added to ‘Outcome of goods graduation assessment’ attachment.
2022-11-24 13:17
Added in a link to the Vietnam and Samoa country graduation notice.
2022-10-14 14:52
Added a note that the Developing Countries Trading Scheme will replace the Generalised Scheme of Preferences in early 2023.
2022-01-01 00:15
Removed Armenia from the Enhanced Framework. Removed Ghana, Jordan and Kenya from the General Framework. Added Samoa to the General Framework. Removed a note on Cambodia.
2021-11-01 09:30
Uzbekistan is admitted to the Enhanced Framework.
2021-10-29 11:02
Added a link to the Ghana, Kenya and Jordan suspension notice.
2021-10-25 09:26
From 1 November 2021, Uzbekistan will be admitted to the Enhanced Framework.From 1 January 2022, Armenia will be removed from the UK's Generalised Scheme of Preferences.
2021-10-15 12:15
Added Ghana and Jordan to list of countries with signed trade agreements with the UK, and who may still receive GSP market access during the transition to their new trade arrangement.
2021-10-05 10:18
Removed Ghana and Jordan from list under “The following countries have signed trade agreements with the UK, however they may still receive GSP market access during the transition to their new trade arrangement.”
2021-03-08 11:51
Guidance added for GSP goods entering the UK from a customs warehouse in an EU member state and GSP goods sent to an EU member state from a customs warehouse in the UK.Additional links added for notices in relation to the trade preference scheme regulations.