WT/COMTD/PTA4/N/1  
 
2 February  2021 
(21-0871) Page: 1/3 
Committee on Trade and Development  Original: English  
 
NOTIFICATION OF PREFERENTIAL  TRADE ARRANGEMENT  
1. Notifying  Member : United Kingdom  
2. Date of notification:  28 January 2021  
3. Notification provision in the Transparency Mechanism for Preferential Trade 
Arrangements (WT/L/806):  
[X] Paragraph 1(a)  
(PTAs falling under paragraph 2 of the Enabling Clause, with the exception of 
paragraph  2(c)) 
[   ] Paragraph 1(b)  
(PTAs taking the form of preferential treatment accorded by any Member to products of 
least-developed countries)  
[   ] Paragraph 1(c)   
(Any other non -reciprocal preferential treatment to products authorised under the WTO 
Agreement)   
4. Number of beneficiaries (including of any sub -schemes):  
Total number of beneficiaries: 70  
Least Developed Country Beneficiaries: 47  
General Framework Beneficiaries: 15  
Enhanced Framework Beneficiaries: 8  
 
5. Date of entry into force:  01 January 2021  
6. Date of last renewal (if applicable):  N/A 
7. Brief description of the Preferential Trade Arrangement:   
Beneficiary countries  
1. The UK GSP will broadly replicate the market access available to developing countries 
under EU GSP. 70 countries currently benefit from the United Kingdom ( "UK") 
Generalised Scheme of Preferences ( "GSP"). 
2. Schedule 1 of the Trade Preference Scheme (EU Exit) Regulations 2020 lists the 
countries that benefit from the General Framework ( "GF") or the 
Enhanced  Framework ( "EF"). Schedule 3 of the Taxation (Cross -Border Trade) Act 
2018 lists the countries that bene fit from the Least Developed Country Framework 
("LDCF"). WT/COMTD/PTA4/N/1  
 
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  Tariff treatment  
3. The UK GSP provides duty -free, quota -free treatment for all products except for arms 
and ammunition from Least Developed Countries ( "LDC") to the UK. It also removes 
import duties on certain product lines from countries deemed economically vulnerable 
who commit to implement 27 international conventions on human and labour rights, 
environment and good governance, and reduces import duties on  certain product 
lines from other developing countries.  
4. The UK GSP has three frameworks providing different levels of market access.  
(a) LDCF: This provides "duty-free, quota -free" market access to LDC (as classified by 
the UN on all goods except for arms and ammunition). This fulfils the international 
commitment in the Sustainable Development Goals to provide such market access 
to LDC.  
(b) GF: This reduces import duties on those product lines set out in the "GSP Specified 
Goods Table ", contained in Schedule 5 of t he Trade Preference Scheme (EU Exit) 
Regulations 2020, for goods originating from countries that have not been 
classified as upper middle -income or high -income countries by the World Bank for 
three consecutive years.   
(c) EF: This removes import duties on tho se product lines set out in the "GSP Specified 
Goods Table ". This is conditional on a country meeting an economic vulnerability 
test and the effective implementation of 27 international conventions on human 
rights, labour rights, environment and good gover nance as set out in Schedule 2 
of the Trade Preference Scheme (EU Exit) Regulations 2020.  
Graduation  
5. The UK GSP grants countries at least a three -year graduation period as countries 
graduate between frameworks or out of the GSP. LDC will remain in the LDCF for at 
least three years after the UN has graduated their LDC status. Countries in the GF 
and EF will remain in their respective frameworks until they have been classified as 
upper -middle income countries or high -income countries for at least thre e 
consecutive years. This transition period is intended to support continuity and 
sustainable development.  
6. The Trade Preference Scheme (EU Exit) Regulations 2020 provide for goods 
graduation, which is the mechanism for suspending the preferential import  duty rates 
for goods originating from specified countries, which are already highly competitive 
without trade preferences. The rules for calculating whether goods should be 
graduated are explained in Schedule 3 of the Trade Preference Scheme (EU Exit) 
Regulations 2020. The countries and the goods subject to graduation are specified in 
notices available on the UK government website (gov.uk). These replicate the EU GSP 
current list of graduated goods from 2020 -2022. It is intended that UK trade flow 
data wil l be used to assess which goods to graduate starting on 1 January 2023 and 
every three years thereafter.  
Country coverage and eligibility  
7. The UK may remove trade preferences in limited circumstances listed in Part 9 of the 
Trade Preference Scheme (EU Exit) Regulations 2020. In such circumstances, an 
opportunity will be provided to consider any representations from the country affected 
prior to the removal of preferences taking effect.  
Other  
8. Specific arrangements may apply in Northern Ireland inc luding 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 can be found at   https://www.gov.uk/government/publications/the -
northern -ireland -protocol . WT/COMTD/PTA4/N/1  
 
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  8. Text and any related instruments (e.g. regulations, annexes, schedules, 
protocols) are:  
[X] submitted to the WTO Secretariat (electronic format) in English  
[X] available from the following official Internet link(s) in English : 
1. Trade Preference Scheme (EU Exit) Regulations 2020:  
https://www.legislation.gov.uk/uksi/2020/1438/contents/made  
 
2. Explanatory Memorandum to the Trade Preference Scheme (EU exit) : 
https://www.legislation.gov.uk/uksi/2020/1438/memorandum/contents  
 
3. The Customs (Origin of Chargeable: Trade Preference Scheme) (EU Exit) Regulations 
2020:  
https://www.legislation.gov.uk/uksi/2020/1436/contents/made  
 
4. Explanatory Memorandum for Origin of Chargeable Goods: Trade Preference Scheme 
Regulations 2020:  
https: //www.legislation.gov.uk/uksi/2020/1436/memorandum/contents   
 
5. UK GSP Suspension Notice:  
https://www.gov.uk/government/publications/uk -generalised -scheme -of-preferences -
trade -arrangement -suspension  
 
6. UK GSP Customs co -operation requirements:  
https://www.gov.uk/government/publications/uk -generalised -scheme -of-preferences -
customs -co-operation -requirements  
 
7. UK GSP 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