The UK Government has produced guidance and a searchable tariffs database for its rolled over General System of Preferences (GSP) schemes, inherited from the EU at the end of the transition period in December.
This is a like for like rollover in terms of tariffs applicable and preferential and non-preferential rules of origin. Note the descriptors are changed - Everything But the Arms (EBA) in the EU scheme becomes the LDC Framework for the UK. The standard GSP scheme becomes the General Framework in the UK. The GSP+ scheme becomes the Enhanced Framework in the UK.
The LDC framework will offer tariff-free access to all goods other than arms from: Afghanistan, Angola, Bangladesh, Benin, Bhutan, Burkina Faso, Burundi, Central African Republic, Cambodia, Chad, Comoros, Deocratic Republic of Congo, Djibouti, Eritrea, Ethiopia, Gambia, Guinea, Guinea-Bissau, Haiti, Kiribati, Laos, Lesotho, Liberia, Madagascar, Malawi, Mali, Mauritania, Mozambique, Myanmar, Nepal, Niger, Rwanda, Sao Tome & Principe, Senegal, Sierra Leone, Solomon Islands, Somalia, South Sudan, Sudan, Tanzania, Timor-Leste, Togo, Tuvalu, Uganda, Vanuatu, Yemen, Zambia.
The General Framework will offer reduced tariff access to certain goods from: Algeria, Cameroon, Congo, Cook Islands, Egypt, El Salvador, Eswatini, Georgia, Ghana, Guatemala, Honduras, India, Indonesia, Ivory Coast, Jordan, Kenya, Kosovo, Micronesia, Moldova, Morocco, Nicaragua, Nigeria, Niue, Palestine, Papua New Guinea, Syria, Tajikistan, Tunisia, Ukraine, Uzbekistan, Vietnam, Zimbabwe.
The Enhanced Framework will offer further reduced tariff access to certain goods from countries defined by the World Bank as low-income or low-middle-income countries, but they must sign up to 27 conventions guaranteeing sustainable development and human rights. Recipient countries include: Armenia, Bolivia, Cape Verde, Krygyzstan, Mongolia, Pakistan, Philippines, Sri Lanka.
The UK Government is retaining the product specific qualifying operations for these schemes as under their EU predecessors. Cumulation is to be "similar" to that under the EU schemes but there are some complications in terms of Norway and Switzerland included content, although there is a UK easement being created to allow qualifying content (for the UK) from there and EU content to be incorporated in a GSP beneficiary country's products.
Evidence for GSP requirements - a GSP Form A - which does not need to be stamped and signed by an authority designated by the GSP country: you can submit a copy. An origin declaration - which must include information to enable the identification of an originating good.
REX – Until end of 2020, REX statement of origin will be suitable as proof goods qualify for GSP preferences.
The UK Government is adopting the same rules as the EU on goods graduation out of the GSP.
The UK will provide a three year graduation period for countries which would move outwith eligibility for the schemes.
The delegated legislation required to make these tariff arrangements in time for 1 January is still pending, but would pass via the negative procedure in the UK Parliament.
Here is the press release:
https://www.gov.uk/government/news/preferential-tariffs-continue-for-eligible-developing-countries
The guidance can be viewed here:
https://www.gov.uk/guidance/trading-with-developing-nations-from-1-january-2021