The transition period for this change was extended until 31 st December 2023. Starting from 1st January 2024 onwards, Indian Exporters to the UK are required to adhere to the new rules under DCTS to avail concessions on their exports to the UK.
2. Goods that meet the UK DCTS Rules of Origin (RoO) requirements shall be eligible to claim a concessional rate of import duty for exports to the UK. Consequently, the origin criteria necessary for satisfying the Rules of Origin to avail tariff concessions on exports from India to the UK must be filled in through self-certification.
3. Indian Exporters accordingly are directed to use origin declaration wording under DCTS scheme, in place of origin declaration wording under GSP is filled through self-certification.
4. Details provided by UK on DCTS can be accessed at the following
URLs:-
https://www.gov.uk/guidance/using-an-origin-declaration-for-the-developing-countries-trading-scheme