HMRC Policy paper: Developing Countries Trading Scheme: government policy response

The objectives guiding the design of the DCTS include making the new scheme simpler for partner countries and businesses to understand and use. The DCTS aims to support sustainable growth in developing countries through a more generous unilateral offer. The new scheme also aims to demonstrate the UK’s leadership in the use of trade for development. This has led to provisions in the DCTS which reduce tariffs, liberalise rules of origin requirements and simplify the conditions attached to the scheme.

• Foreword
• 1.Introduction
• 2.Consultation summary
• 3.DCTS summary
• 4.Rules of origin
• 5.Tariffs
• 6.Goods graduation
• 7.Conditions
• Annex 1: overview of GSP countries and frameworks
• Annex 2: list of countries LDCs can cumulate with under the DCTS
• Annex 3: graduated goods under the DCTS
• Annex 4: list of conventions related to suspension under the DCTS

Source gov.uk

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