Developing Countries Trading Scheme (DCTS) replacing UK GSP

3 Jul 2023

The Developing Countries Trading Scheme (DCTS) - Developing Countries Trading Scheme: government policy response - GOV.UK (www.gov.uk) - came into force on 19 June 2023 replacing the UK Generalised Scheme of Preferences (UK GSP).

Guidance can be found here: How to export to the UK using the Developing Countries Trading Scheme June 2023

There is a grace period to allow the use of UK GSP documents to claim preference for:

● Goods that qualify for a preferential duty rate under DCTS, providing the UK GSP proof of origin is issued on or before 31 December 2023.

● For DCTS qualifying goods that are in storage or in transit after 19 June 2023, a claim to DCTS preference can be made on release to free circulation using a UK

GSP proof of origin, providing it is issued on or before 31 December 2023.

● Retrospective claims to DCTS preference can be made using a UK GSP proof of origin, provided it was issued on or before 31 December 2023.

The proofs of origin for DCTS are the same as for UK GSP – an origin declaration or a GSP Form A, issued by the exporter in the DCTS beneficiary country.

You can read more about DCTS here - Trading with developing nations - GOV.UK (www.gov.uk)