UK Developing Countries Trading Scheme: Beneficiary Countries, Product Coverage, Preferences, Rules of Origin, Cumulation and Customs Cooperation Requirements
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Practice notes
This Practice Note offers practical guidance on the UK’s Developing Countries Trading Scheme (DCTS), which supersedes the EU’s Generalised Scheme of Preferences (GSP). It sets out which countries can benefit under the DCTS, the product scope, the applicable preferences, the specific rules of origin that must be met, and cumulation.
Introduction
On 19 June 2023, the UK’s DCTS came into effect. Previously, developing countries within the World Trade Organization (WTO) enjoyed preferential entry to the European Union (EU) market via the EU’s GSP. Under that scheme, eligible goods originating in developing countries received either full or partial reductions in customs duties. Whilst the UK was part of the EU, the GSP similarly applied to imports from developing countries into the UK. The DCTS now replaces the EU’s GSP for the UK, aiming to simplify arrangements while extending more generous preferential access to 65 developing countries.
Which countries qualify as a developing country?
There are, in fact, two categories of countries that qualify as a developing country for the purposes of The Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 (DCTS Regulations). These two categories are commonly referred to as in the DCTS Regulations for relevant eligible and qualifying countries...
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Web page updated on 22/05/2026
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