The Developing Countries Trading Scheme

June 14th, 2023

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

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.

The UK won’t have a UK version of Form A for the DCTS we will retain the standard UNCTAD trade preference Form A for the DCTS to prevent businesses from completing additional documentation for the UK.

You can find a template for Form A - FORM A - GENERALIZED SYSTEM OF PREFERENCES - CERTIFICATE OF ORIGIN (Combined declaration and certificate) (publishing.service.gov.uk).

UK GSP ceases to have effect when DCTS comes into effect on 19th June 2023. However, there will be a grace period to allow the use of UK GSP documents to claim preference for goods that qualify for a preferential duty rate under UK GSP and DCTS. HMRC will accept a UK GSP proof of origin provided the goods are released to free circulation on or before 31st December 2023.