UK Generalised Scheme of Preferences (GSP): goods graduation 2021 to 2022
Published 17 December 2020
1. Introduction
Goods graduation is the suspension of preferential rates of customs duty on certain imports. These imports are highly competitive without trade preferences.
Suspensions can be applied to goods from countries in the general framework of the UK Generalised Scheme of Preferences (GSP).
The UK GSP will graduate the same goods as those graduated under EU GSP at the time that the scheme comes into effect. Preferential tariffs on these goods have been suspended by the EU from 1 January 2021 until 31 December 2022.
In this notice you will find out:
- how long goods are graduated for
- which goods are graduated
1.1 Who should read this notice
You should read this notice if you are:
- based in the UK and import goods from a GSP beneficiary country
- based in a GSP beneficiary country and export goods to the UK
2. Graduation period
The goods in this notice will be graduated on the 1 January 2021 until the 31 December 2022. This can be extended by a further notice.
3. Graduated goods
3.1 Goods originating from India
| GSP section | Description of GSP section |
|---|---|
| S-6a | Inorganic and organic chemicals |
| S-11a | Textiles |
| S-14 | Pearls and precious metals |
| S-15a | Iron, steel and articles of iron and steel |
| S-15b | Base metals (excluding iron and steel), articles of base metals (excluding articles of iron and steel) |
| S-17a | Railway or tramway locomotives, rolling-stock |
| S-17b | Motor vehicles, bicycles, aircraft and spacecraft, ships and boats |
3.2 Goods originating from Indonesia
| GSP section | Description of GSP section |
|---|---|
| S-1a | Live animals and animal products excluding fish |
| S-3 | Animal or vegetable oils, fats and waxes |
| S-5 | Mineral products |
| S-9a | Wood and articles of wood; wood charcoal |
3.3 Goods originating from Kenya
| GSP section | Description of GSP section |
|---|---|
| S-02a | Live plants and floricultural products |
4. Legislation
The legal basis for goods graduation is set out in regulation 22 and Schedule 3 of the Trade Preference Scheme (EU Exit) Regulations 2020 (SI. 2020/1438). In particular, Ground A, as described in paragraph 2 of Schedule 3 of the GSP regulations, applies.
This notice replicates the effect of EU Regulation 2019/249.
Rules of origin for the UK’s GSP are set out in the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 (SI.2020/1436)