DCTS Scheme

The Developing Countries Trading Scheme (DCTS) entered into force on 19th June 2023 and replaced the UK’s Generalized Scheme of Preferences (GSP).

You will need to establish whether your product will be arriving into the UK under preference. You can find out if your product is eligible to apply for a preferential certificate by contacting your local government office.

Goods that meet the DCTS rules of origin requirements are eligible to claim a lower rate of import duty on the basis of a valid proof of origin. A valid proof of origin must be:

• GSP Form A – which does not need to be stamped and signed by the DCTS country: you can submit a copy to the freight forwarder along with your other shipping documents.
  

• Origin declaration – depending on the trade agreement, you may only be able to use an origin declaration for consignments over £5,400 (€6,000) if you have applied for and received approved exporter status.

An origin declaration must:

• be made out on an invoice or any other commercial document that describes the goods in sufficient detail to enable them to be identified.
  

• include the following data elements:

  1. exporter’s name and business address
  2. date of direct shipment to the UK
  3. other references, for example, purchase order number
  4. consignee’s name and business
  5. purchaser’s name and address (if not the consignee)
  6. country of transshipment
  7. country of origin of the goods. If the shipment includes goods of different origins, enter details against data element on specification of commodities.
  8. transportation details
  9. terms of sale
  10. currency
  11. number of packages
  12. specification of commodities
  13. quantity
  14. unit price
  15. total price
  16. net weight
  17. gross weight
  18. invoice total

Example:

The exporter of the products covered by this document (customs identification No…. (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)

1. Enter your customs identification number if allocated.
2. Enter the origin of the goods.
3. 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).
4. This may be omitted if included in the document itself.

Exporters providing an origin declaration must fulfil 2 conditions when creating an origin declaration:

• maintain appropriate commercial accounting records concerning the production and supply of goods qualifying for preferential tariff treatment; and
  
• be prepared to provide at any time, at the request of the customs or other competent governmental authority of the exporting country, all supporting documents or written statements from producers and suppliers which evidence a claim that the goods are originating.

Legislation:

The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023 (legislation.gov.uk)

The Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 (legislation.gov.uk)