Get a preferential rate on goods you import to the UK from a Generalised Scheme of Preference (GSP) countries.
The UK Generalised Scheme of Preference allows goods from a range of countries to be imported at a reduced or zero rate of duty.
Find out more about what you need to do to claim a preference.
Check the country you’re trading with is one of the countries covered by the UK Generalised Scheme of Preferences.
You can use regional cumulation so that materials originating in one of the following countries can be used as if they were materials originating in the country of export:
|Group||Countries in the group|
|1||Cambodia, Indonesia, Laos, Myanmar or Burma, Philippines and Vietnam|
|2||Bangladesh, Bhutan, India, Nepal, Pakistan and Sri Lanka|
The origin of the finished product will be the country in which the goods were last processed if the processing was more than minimal.
If that processing was only minimal the origin will be the country who provided the most customs value of the materials used.
Check if your goods covered
If your goods come from a Generalised Scheme of Preferences country, you need to check if the goods are covered.
Origin rule tolerance
For some non-originating parts or materials (chapters 25 to 97 of the tariff), you can still use them to create your finished product and claim origin as long as their total value is not more than 15% of the finished products ex-works price.
This 15% tolerance does not apply to textile products of tariff chapters 50 to 63, they have a different tolerance amount.
Work out your ex-works price by adding up the value of all the non-material costs such as:
- overheads (including the cost of power and fuel, plant and equipment, machines and tools and any goods not included in the final product)
Proof of origin
To qualify for preferential duty rates, products originating in Generalised Scheme of Preference countries must have either of the following proof of origin:
- a Generalised Scheme of Preferences Form A, which does not need to be stamped or signed by an authority designated by the Generalised Scheme of Preference beneficiary country (you can submit a copy)
- an origin declaration on an invoice, packing list or consignment note, which must include information that allows the identification of an originating product
Generalised Scheme of Preferences Form A and origin declarations issued in a Generalised Scheme of Preferences country are valid for 2 years from their date of issue.