Requirement for proof of origin in 2022 - Generalised Scheme of Preferences (GSP)
Trade preferences reduce or remove rates of duty on imports from eligible developing countries into the UK. Eligible developing countries can get trade preferences through the UK’s Generalised Scheme of Preferences (GSP).
The UK has three GSP frameworks:
· Least developed countries framework (see list below).
· General framework (see list below).
· Enhanced framework (see list below).
Proof of origin
For goods imported up to 31 December 2021, HMRC accepted a Registered Exporter System (REX) statement on origin as proof that goods originate from a GSP country.
In 2022, however, goods that meet the UK GSP rules of origin will only be eligible to claim a GSP rate of import duty based on a valid proof of origin. A valid proof of origin must be either of the following:
· A GSP Form A - which does not need to be stamped and signed by an authority designated by the GSP country.
· An origin declaration - which must include information to enable the identification of an originating good.
Details of how to make an origin declaration if you're using it as proof of origin for products using the UK Generalised Scheme of Preference can be found in the following link:
https://www.gov.uk/guidance/using-an-origin-declaration-for-the-uk-generalised-scheme-of-preference
Least developed countries framework
This framework is for countries that the UN classifies as least developed countries. Imports from these countries have quota-free access and nil rates of import duty on all goods, other than arms and ammunition.
· Afghanistan
· Angola
· Bangladesh
· Benin
· Bhutan
· Burkina Faso
· Burundi
· Central African Rep
· Cambodia
· Chad
· Comoros
· Congo, Democratic Rep
· Djibouti
· Eritrea
· Ethiopia
· Gambia
· Guinea
· Guinea-Bissau
· Haiti
· Kiribati
· Laos
· Lesotho
· Liberia
· Madagascar
· Malawi
· Mali
· Mauritania
· Mozambique
· Myanmar
· Nepal
· Niger
· Rwanda
· São Tomé & Príncipe
· Senegal
· Sierra Leone
· Solomon Islands
· Somalia
· South Sudan
· Sudan
· Tanzania
· Timor-Leste
· Togo
· Tuvalu
· Uganda
· Vanuatu
· Yemen
· Zambia
General framework
This framework is for countries that the World Bank classifies as low-income and lower-middle income. Imports from these countries have reduced rates of import duty on certain goods.
· Algeria
· Congo
· Cook Islands
· Ghana
· India
· Indonesia
· Jordan
· Kenya
· Micronesia
· Nigeria
· Niue
· Syria
· Tajikistan
· Vietnam
Enhanced Framework
This framework is for countries that are classified by the World Bank as low-income and lower-middle income countries, which are also economically vulnerable due to a lack of export diversification and a low level of integration with the international trading system. Imports from these countries have reduced rates of import duty on certain goods.
· Armenia
· Bolivia
· Cape Verde
· Kyrgyzstan
· Mongolia
· Pakistan
· Philippines
· Sri Lanka
· Uzbekistan
