G/RO/LDC/N/ GBR/1/Rev.1  
 
5 October  2023 
(23-6706) Page: 1/5 
Committee on Rules of Origin  Original: English  
 
NOTIFICATION OF PREFERENTIAL RULES OF ORIGIN FOR  
LEAST DEVELOPED COUNTRIES  
UNITED KINGDOM  
Revision  
The following communication, dated 3 October  2023, is being circulated at the request of the 
delegation of the United Kingdom.  
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Paragraph 4.3 of the 2015 Ministerial Decision on preferential rules of origin for least developed 
countries ( WT/L/917/Add.1 ) requires preference -granting Members to notify preferential rules of 
origin as per the established proc edures1. In addition, as mandated by the Ministerial Decision, the 
Committee on Rules of Origin agreed, at its meeting of 2 March 2017, to a template for such 
notifications ( G/RO/84 ). 
 
Following such requirements, the following revised notification has been received from: 
the United  Kingdom.  
A.  BASIC INFORMATION  
1)  Notifying member : United Kingdom  
2)  Date of entering into 
force of rules of origin  The Developing Countries Trading Scheme (DCTS) entered into force on 
19 June 2023 . 
The Trade Preferences Scheme (Developing Countries Trading Scheme) 
Regulations 2023  http://www.legislation.gov.uk/id/uksi/2023/561  establish 
the Developing Countries Trading Scheme.  
The Customs (Origin of Chargeable Goods: Developing Countries Trading 
Scheme) Regulations 2023 (legislation.gov.uk)  contains the rules concerning 
how the origin of goods is determined and the rules concerning the 
cumulation of origin, as well as the table of operations which constitute an 
important stage of manufacture. This legislation provides for spec ific rules of 
origin for Least Developed Countries (LDCs) within the Comprehensive 
Preferences framework.  
These Regulations revoke, respectively, the Trade Preference Scheme (EU 
Exit) Regulations 2020 ( S.I. 2020/1438 ) and  the Customs (Origin of 
Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations (S.I. 
2020/1436).  
3)  Date of expiry of rules of 
origin  (DCTS):  Not Applicable. The applicable rules are not limited in time.  
 
 
1 The relevant notification requirements are contained in Paragraph 2(d) of Annex 1 of the Transparency 
Mechanism for Preferential Trade Arrangements (WT/L/806) and in Paragraph 4 of Annex II of the Agreement 
on Rules of Origin.  G/RO/LDC/N/GBR/1/Rev.1  
 
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  4) Title of the preferential 
scheme for which 
legislation on rules of 
origin is applicable  Developing Countries Trading Scheme  
5)  Authority(ies)  granting 
the beneficial treatment : Secretary of State for Business and Trade. Link: The Trade Preference Scheme 
(Developing Countries Trading Scheme) Regulations 2023 (legislation.gov.uk)   
6)  National authorities in 
charge of rules of origin 
administration:  
  
 His Majesty 's Revenue and Customs (HMRC),  
Tariff Preference Team,  
3rd Floor,  
7 & 8 Wellington Place,  
Leeds, LS1 4AP  
dutyliability.policy@hmrc.gov.uk  
DCTSenquiries@fcdo.gov.uk  
 
B.  INFORMATION ON RULES O F ORIGIN  
I. BENEFICIARIES  
This information is laid down in t he Trade Preferences Scheme (Developing Countries Trading 
Scheme) Regulations 2023   The Trade Preference Scheme (Developing Countries Trading Scheme) 
Regulations 2023 (legislation.gov.uk) . The references to regulations and schedules in this secti on 
concern these regulations.  
1) List of Beneficiaries and 
eligibility:  See: https://www.gov.uk/guidance/preference -tiers-under -the-developing -
countries -trading -scheme#find -out-your-country -preference -tier 
2) Eligibility:  As above see:  https://www.gov.uk/guidance/preference -tiers-under -the-
developing -countries -trading -scheme#find -out-your-country -preference -tier 
 
II.  CRITERIA FOR DETERMINING SUBSTANTIAL TRANSFORMATION  
This information is laid down in The Customs (Origin of Chargeable Goods: Developing Countries 
Trading Scheme) Regulations 2023 (legislation.gov.uk) . The references to regulations and schedules 
in this section concern the se regulations.  
 
1) General criteria, if applicable, for all products  General criteria are set out in Regulation 4  
 (a) Definition of wholly obtained 
products   See Regulation 7   
 (b) Describe  the criteria for not -wholly 
produced products  See Regulation 4(c) as well as Regulation 8.  
 
 (c) Insert the formula for calculating ad 
valorem percentage  See Regulation 10. The rules are expressed as a 
maximum percentage of non-originating materials in 
the ex -works price of the good.  
2) Product specific rules of origin  where applicable  
 (a) Insert the link where the complete 
list of product specific rules or origin 
can be found.  A list of product specific rules can be found in Part 2 
(least developed countries) and Part 3 (other 
qualifying DCTS countries) of Schedule 1. Product 
specific rules can also be found at this link: Check your 
goods meet the Developing Countries Trading Scheme 
rules of origin - GOV.UK (www.gov.uk)   
 (b) Insert the formula for calculating 
ad valorem  percentage, when 
applied for product specific rules.   See Regulation 10. The rules are expressed as a 
maximum percentage of non -originating materials in 
the ex -works price of the good.  
The ex -works price is defined in Regulation 2. Freight 
and insurance costs are excluded from the cost of 
production.  
3) Definition of non -originating material and 
originating material, if any  See Regulation 2 for a definition.  G/RO/LDC/N/GBR/1/Rev.1  
 
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  Goods listed in Columns 1 and 2 of the tables in Part 2 
and Part 3 of Schedule 1 are to be regarded as 
originating from a qualifying DCTS country if : 
- Regulation 4 (c) where the goods are obtained in 
two or more countries or territories, that qualifying 
DCTS co untry is the last country or territory in which 
processing of the goods which constitutes an 
important stage of manufacture has taken place in 
accordance with Regulation 8.  
4) List of insufficient working  process, if any  See Regulation 8  
5) Rules for application  for cumulation and 
related procedures if any  See Regulations 17 - 21 
The DCTS provides for the following types of 
cumulation:  
- Bilateral cumulation: cumulation with materials 
originating from the British Islands (the UK, the 
Balliwick of Jersey, the Balliwick of Guernsey, the 
Isle of Man) and British Overseas Territories (except 
Gibraltar and the Sovereign  Base Areas of Akrotiri 
and Dhekelia), the EU, Norway or Switzerland. 
Bilateral cumulation does not apply to goods listed 
in Chapters 1 to 24 that originate from Norway or 
Switzerland.  
- Intra-regional cumulation: cumulation with 
materials originating from another beneficiary 
country of the same regional group. The DCTS rules 
of origin define two regional groups in Schedule 3. 
Goods originating from a UK FTA partner in the 
same regional group as a cumulating DCTS country 
are subject to additional conditions.  
- Inter-regional cumul ation between Group 1 and 
Group  2 is possible subject to certain conditions.  
- Extended cumulation: cumulation with materials  
originating from a country with which the UK has a 
preferential trade agreement subject to certain 
conditions.  
- Extended cumulat ion for Least Developed 
Countries : cumulation with materials originating 
from a qualifying DCTS country and a territory listed 
in Schedule 4 (Economic Partnership Agreements) 
subject to certain conditions.  
Under cumulation, the materials originating from t he 
UK or another qualifying country only have to undergo 
an important stage of manufacture in the last 
beneficiary country for the final good to be regarded as 
originating from the beneficiary country.  
6) Any other  information that member deems 
necessary  Not applicable  
 
III.  DOCUMENTARY REQUIREMENTS  
This information is specified in the below public notices:  
- Proof of Origin Notice:  Notices made under The Customs (Origin of Chargeable Goods: 
Developing Countries Trading Scheme) Regulations 2023 - GOV.UK (www.gov.uk)  
- Customs Cooperation Notice: UK Developing C ountries Trading Scheme: customs co -operation 
requirements - GOV.UK (www.gov.uk)  
1) Certificate of origin and other proofs of origin   
 (a) Requirement for certificate of origin, 
if any and/or any other proof  See Section 4 of Notices made under The Customs 
(Origin of Chargeable Goods: Developing Countries 
Trading Scheme) Regulations 2023 - GOV.UK 
(www.gov.uk)   G/RO/LDC/N/GBR/1/Rev.1  
 
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   (b) Authority to be desig nated for 
issuance of certificate of origin  Not applicable as the DCTS does not require the 
proof of origin to be endorsed by the customs 
authority of the exporting country.  
 (c) Prescribed form of certificate of 
origin and/or any other proof of 
origin  See Annexes A and B of Notices made under The 
Customs (Origin of Chargeable Goods: Developing 
Countries Trading Scheme) Regulations 2023 - 
GOV.UK (www.gov.uk) .  
Link to Form A - Generalized System of Preferences 
- Certificate of Origin (publishing.service.gov.uk)  
 (d) Any other procedures applied for 
certificate of origin and/or any other 
proof of origin, i f any  See Section 5 of Notices made under The Customs 
(Origin of Chargeable Goods: Developing Countries 
Trading Scheme) Regulations 2023 - GOV.UK 
(www.gov.uk)  which sets out the condition s for 
issuing a proof of origin.  
2) Direct shipment  
 (a) Rules applicable for direct shipment, 
if any  While there are no direct shipment rules, there are 
non-manipulation requirements set out in Regulation 
24 of The Customs (Origin of Chargeable Goods: 
Developi ng Countries Trading Scheme) Regulations 
2023 (legislation.gov.uk)   
 (b) Documentary requirement for proof 
of direct shipment including when 
the transport of consignment 
involves transit through one or more 
intermediate countries, if any  Not Applicable  
 
IV. VERIFICATION AND PENALTIES  
This information is specified in the below public notices:  
- Proof of Origin Notice: Notices made under The Customs (Origin of Chargeable Goods: 
Developing Countries Trading Scheme) Regulations 2023 - GOV.UK (www.gov.uk)  
- Customs Cooperation Notice:  UK Developing Countries Trading Scheme: customs co -operation 
requirements - GOV.UK (www.gov.uk)  
1) Procedure for verification of 
proofs of origin  Section 5 of Notices made under The  Customs (Origin of 
Chargeable Goods: Developing Countries Trading Scheme) 
Regulations 2023 - GOV.UK (www.gov.uk)  sets out the 
requirement for a proof of origin to claim preferential tariff 
treatment. The scheme requires  that the proofs of origin, an 
Origin declaration and a Form A (does not need to be an 
original or stamped by the customs authority of the exporting 
country), are completed by the exporter or producer in the 
beneficiary country.   
2) Penalties for fraud and false 
declarations  Regulation 16 of the Trade Preferences Scheme (Developing 
Countries Trading Scheme) Regulations 2023 
http://www.legislation.gov.uk/id/uksi/2023/561  provides that 
the UK government may specify customs cooperation and 
verification of proof of origin conditions for qualifying DCTS 
countries in a published notice. Serious and systematic 
failures to comply with conditions of such a notice may result 
in suspension of a country or the suspension or variation of 
the DCTS rate.  
The penalties for fraud and fa lse declarations can be found in 
section 4 of Customs: schedule of contraventions from 1 
January 2021 - GOV.UK (www.gov.uk)  
Also see Section 170 of the Customs and Excise Management 
Act 1979 
https://www.legislation.gov.uk/ukpga/1979/2/section/170  G/RO/LDC/N/GBR/1/Rev.1  
 
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  3) Authorities and procedures for 
appeal in the case of dispute on 
verification  Tariff Preference Team,  email 
address:  tariffpreference@hmrc.gov.uk   
His Majesty's Revenue and Customs (HMRC),  
Tariff Preference Team,  
3rd Floor,  
7 & 8 Wellington Place,  
Leeds, LS1 4AP  
Details are published in Notices made under The Customs 
(Origin of Chargeable Goods: Dev eloping Countries Trading 
Scheme) Regulations 2023 - GOV.UK (www.gov.uk)  
The Appeals process is published in Regulation 33 of the 
Finance Act  2003: Finance Act 2003 (legislation.gov.uk)  
4) Requirement for preserving the 
documents related to issuance 
of certificate of origin  See section 5: Notices made under The Customs (Origin of 
Charge able Goods: Developing Countries Trading Scheme) 
Regulations 2023 - GOV.UK (www.gov.uk)  
5) Any other relevant information  Not applicable  
 
V.  REFERENCE TEXTS   
(a)  The legislative texts in one of the 
official WTO languages containing 
the preferential rules of origin 
applicable under a PTA granted 
under the Decision on Measures in 
Favour of Least -Developed 
Countries (Annex F of the Hong 
Kong Ministerial Declaration)   As indicated in the relevant sections above, the full legislative 
texts and their respective internet links are as follows:  
The Customs (Origin of Chargeable Goods: Trade Preference 
Scheme) (EU Exit) Regulations 2020 contain the rules 
concerning the meaning of the concept of originating goods, 
the rules concerning the cumulation of origin and specific 
conditions concerning the possible derogations.  
The Customs (Origin of Chargeable Goods: Trade Preference 
Scheme) (EU Exit) Reg ulations 2020  
The Proof of Origin Notice sets out procedural rules, i.e. the 
rules concerning issue or making out of proofs of origin.  
https://www.gov.uk/government/publications/notices -to-be-
made -under -the-customs -origin -of-chargeable -goods -trade -
preference -scheme -eu-exit-regulations -2020  
The Customs Cooperation Notice sets out the rules on customs 
cooperation and verification of proofs of origin.  
https://www.gov.uk/government/publications/uk -generalised -
scheme -of-preferences -customs -co-operation -requirements   
Specific arrangements may apply in Northern Ireland including 
by virtue of the Protocol on Ireland/No rthern Ireland. The full 
text of the Protocol on Ireland/Northern Ireland can be 
accessed via: 
https://www.gov.uk/government/publications/new -
withdrawal -agreement -and-political -declaration   
Further details on the operation of the Protocol on 
Ireland/Northern Ireland can be found at: 
https://www.gov.uk/government/publications/the -northern -
ireland -protocol .  (b)  The full text of the administrative 
regulations concerning modalities 
for issuance, acceptance, 
retrospective issuance and 
replacement of certificates of 
origin or any equivalent  
declarations to be made, including 
any requirements  related to 
stamps to be u sed along with 
notification of stamps   
(c)  The full text and related 
administrative regulations of the 
modalities for the proof of 
movement of the consignment of 
the goods from the beneficiary 
countries to preference -giving 
countries including transit 
through third countries   
(d)  The full texts of the modalities of 
the verification procedures and 
related penalties   
  
 
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