WT/COMTD/PTA6/N/1  
 
6 October 2023  
(23-6708) Page: 1/2 
Committee on Trade and Development  Original: English  
 
  NOTIFICATION OF PREFERENTIAL  TRADE ARRANGEMENT  
1. Notifying Member:  United Kingdom  
2. Date of notification:  5 October 2023  
3. Notification p rovision 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  (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):  Current number of 
beneficiaries: 65 countries. A list of countries can be found at: Preference tiers under the 
Developing Countries Trading Scheme - GOV.UK (www.gov.uk)  
 
See Regulation 27 of  the Trade Preferences Scheme (Developing Countries Trading 
Scheme) Regulations 2023  http://www.legislation.gov.uk/id/uksi/2023/561  for  
amendments to DCTS beneficiaries list.  
Modifications to beneficiaries are also notified in a public notice.  
5. Date of entry into force:  The Developing Countries Trading Scheme (DCTS) entered 
into force on 19 June 2023 . 
6. Date of last renewal (if applicable): UK Generalised Scheme of Preferences (UK GSP) 
entered into force on 31 December 2020 and was revoked  on 18 June 2023.  
7. Brief description of the Preferential Trade Arrangement :  
The DCTS is a preferential trading scheme for LDCs and LMIC, LICs that meet certain 
criteria:  Preference tiers under the Developing Countries Trading Scheme - GOV.UK 
(www.gov.uk)  
 
There are three tiers of tariff  treatment in the DCTS : 
 
1. Comprehensive Preferences (CP)  
2. Enhanced Preferences (EP)  
3. Standard Preferences (SP)  WT/COMTD/PTA6/N/1  
 
- 2 - 
 
   
With respect to tariff treatment, Comprehensive Preferences countries (LDCs) pay a nil 
rate of duty on everything but arms and ammunition. See Regulations 3 and 8 of the  
Trade Preferences Scheme (Developing Countries Trading Scheme) Regulations 2023  
http://www.legislation.gov.uk/id/uksi/2023/561 . 
 
Goods in scope of Enhanced Preferences or Standard Preferences are listed in the DCTS 
Specified Goods Table contained in Part 3 of the document at this link: Reference 
document for The Trade Preference Scheme (Developing Countries Trading Scheme) 
Regulations 2023 - GOV.UK (www.gov.uk) . 
 
The UK Integrated Online Tariff is a live tool to search for UK tariffs, including DCTS 
preferential tariffs:  Trade Tariff: look up commodity codes, duty and VAT rates - GOV.UK 
(www.gov.uk) .  
 
Schedule 3 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 graduate goods on the grounds that they are sufficiently competitive in 
the UK market. Graduated goods are notified in a public notice such as this: Developing 
Countries Trading Scheme (DCTS): goods graduation from 19 June 2023 - GOV.UK 
(www.gov.uk) . 
 
With respect to rules of origin, 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 of 
The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) 
Regulations 2023 (legisla tion.gov.uk) . 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)  
 
8. Text and any related instrument s (e.g.  regulations, annexes, schedules, 
protocols) are : 
[   ] submitted to the WTO Secretariat (electronic format)  
[X] available from the following official Internet link(s):  
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 Coun tries 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 specific 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).  
 
Further information for users is available at the following link:  
Trading with developing nations - GOV.UK (www.gov.uk)