G/RO/LDC/N/GBR/1  
 
23 February 2021  
(21-1508) Page: 1/5 
Committee on Rules of Origin  Original: English  
 
 
NOTIFICATION OF PREFERENTIAL RULES OF ORIGIN FOR  
LEAST DEVELOPED COUNTRIES  
UNITED KINGDOM  
The following communication, dated 5 February 2021, 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 procedures1. 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 receiv ed from: 
the United  Kingdom.  
A.  BASIC INFORMATION  
1) Notifying member  United Kingdom of Great Britain and Northern Ireland  
2) Date of entering into 
force of Rules of origin 
and any substantive 
modification thereof  23:00 GMT 31 December 2020  
The UK provides for specific rules of origin for Least Developed 
Countries within the framework of its Generalised Scheme of 
Preferences (GS P), namely under the least developed countries 
framework (LDCF). The Trade Preference Scheme (EU Exit) 
Regulations 2020  establish the GSP.  
The Customs (Origin of Chargeable Goods: Trade Preference Scheme) 
(EU Exit) Regulations 2020 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 .  
The Customs (Origin of Chargeable Goods: Trade Preference Scheme) 
(EU Exit) Regulations 2020  
The procedural rules, i.e. the rules concerning issue or making out of 
proofs of origin are specified in  a notice ("Proof of Origin Notice") 
available on the website at 
https://www.gov.uk/government/publications/notices -to-be-made -
under -the-customs -origin -of-chargeable -goods -trade-preference -
scheme -eu-exit-regulations -2020. 
 
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  
 
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    The conditions on beneficiary countries with respect to verification of 
proofs of origin are  specified in the Customs co -operation 
requirements for the UK Generalised Scheme of Preferences notice  
"Customs Cooperation Notice" available on the website at 
https://www.gov.uk/government/publications/uk -generalised -
scheme -of-preferences -customs -co-operation -requirements/customs -
co-operation -require ments -for-the-uk-generalised -scheme -of-
preferences  
3) Date of expiration of 
Rules of origin if 
applicable  Not Applicable. The applicable rules for LDCs are not limited in time.  
4) Title of the preferential 
scheme for which 
legislation on Rules of 
origin is applicable  Generalised Scheme of Preferences which consists of a least 
developed countries framework (LDCF) . 
5) Authority(ies) granting 
the preferential 
treatment  Her Majesty 's Treasury  
Her Majesty 's Revenue and Customs (HMRC)  
Department for International Trade  
6) National authorities in 
charge of Rules of 
origin administration  Her Majesty 's Revenue and Customs (HMRC)  
Department for International Trade  
 
B.  INFORMATION ON RULES OF ORIGIN  
I. BENEFICIARIES  
1)  List of Beneficiaries   47 least developed countries listed in Part 2 of Schedule 3 to the 
Taxation (Cross -border Trade) Act 2018 
https://www.legislation.gov.uk/ukpga/2018/22/schedule/3  
2)  Eligibility  See regulation 6 of the Trade Preference Scheme (EU Exit) 
Regulations 2020.  The Trade Preference Scheme (EU Exit) 
Regulations 2020.  
 
II.  CRITERIA FOR DETERMINING SUBSTANTIAL TRANSFORMATION  
This information is laid down in The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) 
Regulations 2020. The references to regulations and schedules given below concern these Regula tions. 
The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020  
 
1) General criteria, if applicable for all 
products  The general  criteria are set out in regulation 3.  
 (a)  Definition of wholly obtained 
products  See regulation  6.  
 (b)  Describe the criteria for not -
wholly produced products  See regulation 3(b) and regulation 7.  
 (c)  Insert the formula for 
calculating ad valorem 
percentage  See regulation 8.  
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 of origin can be 
found.  The rules specific to goods are set out in Schedule 1.  
 (b)  Insert the formula for 
calculating ad valorem 
percentage, when applied for 
product  specific rule  See regulation 8.  G/RO/LDC/N/GBR/1  
 
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  3)  Definition of non -originating 
material and originating material, if 
any  Non-originating material and originating material are 
defined in regulation 2. The conditions for goods to be 
regarded as originating from a beneficiary country are set 
out in regulat ion 3.  
4)  List of insufficient working process, 
if any  See regulation 7(2).  
5)  Rules for application of cumulation 
and related procedures if any  See regulations 15 to 18.  
The UK GSP provides for the following types of 
cumulation:  
− Bilateral cumulation: cumulation with materials 
originating from the British Islands (the UK, the 
Bailiwick of Jersey, the Bailiwick 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.  
− Intra-regional cumulation: cumulation with materials 
originating from another beneficiary country of the 
same regional group. The GSP rules of origin d efine 
two regional cumulation groups in Schedule 3.  
− Inter-regional cumulation 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.  
Under cumulation, the materials originating from the UK 
or another qualifying country only have t o 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  N/A.  
 
III.  DOCUMENTARY REQUIREMENTS  
This information is specified in the below public notices:  
- Proof of Origin Notice: https://www.gov.uk/government/publications/notices -to-be-made -under -the-
customs -origin -of-chargeable -goods -trade-preference -scheme -eu-exit-regulations -2020  
- Customs Cooperation Notice: https://www.gov.uk/government/publications/uk -generalised -scheme -of-
preferences -customs -co-operation -requirements   
1) Certific ate of origin and other proofs of origin  
 (a)  Requirement for certificate of 
origin of origin, if any and/or any 
other proof  The procedure for making out an origin declaration 
is set out in the Proof of Origin Notice. An origin 
declaration must take the form of either:  
- a GSP certificate Form A; or  
- a statement on origin  
 (b)  Authority to be designated for 
issuance of certificate of origin  Not applicable. The exporter completes the GSP 
certificate  Form A or the statement on origin  
 (c)  Prescribed form of Certificate of 
origin and/or any other proof of 
origin  The form of the certificate of origin Form A is set 
out on the webpage: 
https://assets.publishing. service.gov.uk/governme
nt/uploads/system/uploads/attachment_data/file/9
40371/Certificate_of_origin_ -_FORM_A.pdf   
The text of an invoice declaration is specified in 
Annex B of the Proof of Origin Notice:  
https://www.gov.uk/government/publications/notic
es-to-be-made -under -the-customs -origin -of-
chargeable -goods -trade -preference -scheme -eu-
exit-regulations -2020  G/RO/LDC/N/GBR/1  
 
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   (d)  Any other procedures applied for 
certificate of origin and/or any 
other proof of origin, if any  N/A. 
2) Direct Shipment  
 (a)  Rules applicable for direct 
shipment , if any  Non-manipulation rule, see regulation 20 of The 
Customs (Origin of Chargeable Goods: Trade 
Preference Scheme) (EU Exit) Regulations  2020.  
The Customs (Origin of Chargeable Goods: Trade 
Preference Scheme) (EU Exit) Regulations 2020  
Storage and splitting of consignments in a country 
of transit is possible under certain conditions.  
 (b)  Documentary requirement for proof 
of direct shipment including when 
the transport of consignment  
involves transit through one or 
more intermediate countries, if any  See regulation 20(4).  
The Customs (Origin of Chargeable Goods: Trade 
Preference Scheme) (EU Exit) Regulations 2020  
 
IV. VERIFICATION AND PENALTIES  
This information is specif ied in the below public notices:  
- Proof of Origin Notice:  https://www.gov.uk/government/publications/notices -to-be-made -under -the-
customs -origin -of-chargeable -goods -trade-preference -scheme -eu-exit-regulations -2020 
- Customs Cooperation Notice: https://www.gov.uk/governm ent/publications/uk -generalised -scheme -of-
preferences -customs -co-operation -requirements    
1) Procedure for verification of 
proofs of origin  The Customs Cooperation Notice sets out the rules 
concerning subsequent verification of a GSP certificate Form 
A or a statement on origin  
2) Penalties for fraud and false 
declarations  See the Customs Cooperation Notice and regulation 20(1) 
and 21(2)(g)  of the Trade Preference Scheme (EU Exit) 
Regulations 2020  concerning the suspension of GSP 
preferences in cases of serious  and systematic failures in 
relation to customs cooperation.  
Also see S ection 170 of the Customs and Excise Management 
Act 1979 
https://www.legislation.gov.uk/ukpga/1979/2/section/170 . 
3)  Authorities and procedures for 
appeal in the case of dispute on 
verification  The decision of HMRC on the originating status of the goods 
prevails over the opinion given by the competent authorities 
in the exporting beneficiary country.  
A person concerned can appeal against a customs decision in 
the UK. Guidance on the  right of appeal can be found Gov.UK  
and in the below ‘HMRC1 ' leaflet.  
https:// assets.publishing.service.gov.uk/government/uploads
/system/uploads/attachment_data/file/877291/HMRC1.pdf  
4) Requirement for preserving the 
documents related to issuance 
of certificate of origin  The appropriate documents must be kept for at least 3 years 
from the end of the year in which the origin declaration was 
made out. See the "Record Keeping Requirements" section of 
the Customs Cooperation Notice.  
5)  Any other relevant information  N/A.  
 
  G/RO/LDC/N/GBR/1  
 
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  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 poss ible derogations.  
The Customs (Origin of Chargeable Goods: Trade Preference 
Scheme) (EU Exit) Regulations 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/pu blications/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/Northern 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 used 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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