http://www.legislation.gov.uk/uksi/2020/1438/schedule/2/paragraph/15/made

The Trade Preference Scheme (EU Exit) Regulations 2020

en

King's Printer of Acts of Parliament

2021-02-22

EXITING THE EUROPEAN UNION

CUSTOMS

These Regulations are made as a consequence of the withdrawal of the United Kingdom from the European Union. They establish a trade preference scheme for developing countries, known as the Generalised Scheme of Preferences (“GSP”). The GSP offers a lower rate of import duty (including a nil rate) (“GSP rate”), on certain goods originating from eligible developing countries, than applies in a standard case under the Customs Tariff (Establishment) (EU Exit) Regulations 2020 (S.I. 2020/1430).