To help traders prepare, 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 pre- and post-19th June.

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.

See the annexes for further information.

Will the UK have a UK version of Form A for the DCTS?

No, we will retain the standard UNCTAD trade preference Form A for the DCTS to prevent businesses from completing additional documentation for the UK. HMRC are speaking with UNCTAD to update the form to reference the DCTS in the footnotes.

You can find a template for Form A here.

Will there be a transition period between UK GSP and DCTS?

No, 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.

Will there be a grace period to use UK GSP documents?

For goods that qualify for a preferential duty rate under DCTS for which a UK GSP proof of origin was issued before 19th June 2023, HMRC will accept a UK GSP proof of origin provided the goods are released to free circulation on or before 31st December 2023.

What about products already in or entering a customs warehouse
For goods that are currently in a customs warehouse, or enter a customs warehouse after 19 June 2023, a claim to DCTS preference can be made on release to free circulation using a UK GSP proof of origin, provided it was issued on or before 31 December 2023.

Claiming DCTS on the Customs Declaration Service (CDS)

Your Home Use CDS import customs declaration should include the following Data Elements:

DE 2/3 - Documents

Origin Declaration on an invoice or other permitted commercial documents

Document Code             Status                  Reference

9001                           AE or AP         Document reference number

Or…

Form A

Document Code             Status                  Reference

N865                               AE or AP             Document reference number

DE 4/17 – Preference

Use one of the following Preference Codes, depending on circumstances: