How to export to the UK using the Developing Countries Trading Scheme
This guidance explains the Developing Countries Trading Scheme (DCTS) and how businesses can use it to export products to the UK.
How to export to the UK using the DCTS
The Developing Countries Trading Scheme (DCTS) offers a generous set of trading preferences for developing countries to strengthen exports to the UK and expand their economies. Through this scheme, a wide variety of products benefit from lower or 0 tariffs on their products. The DCTS also enables UK businesses to access thousands of products from around the globe at lower prices, reducing costs for UK consumers.
You can follow 4 steps to claim a preference under the DCTS. A preference could be reduced or 0% tariffs, relaxed rules of origin or generous product specific rules (PSRs) under the DCTS:
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Determine the tariff that applies to your product based on your country
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Understand the rules of origin for your product
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Identify applicable standards and regulatory requirements
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Claim preferences under the DCTS
Step 1: Determine the tariff that applies to your product based on your country
Products exported to the UK are subject to different tariffs determined by:
- the preference tier of the country of origin
- the type of product being exported
The DCTS classifies countries under 3 different tiers:
- Comprehensive Preferences
- Enhanced Preferences
- Standard Preferences
Several countries receive additional preferential status under the DCTS compared to the UK Generalised System of Preferences (GSP). You can find more information on the trading with developing nations guidance page.
To access tariff information, you can use the DCTS opportunity visualisation tool. It allows you to select your country, search for your product and find tariffs and other relevant trade-related information.
Step 2: Understand the rules of origin for your product
Rules of origin determine which exports from a country qualify as ‘originating’ and are eligible for preferential tariffs. Goods originate from a country where significant manufacturing happens or value is added beyond the minimal processing rules.
For example, a tie manufactured in Sri Lanka with silk from China originates from Sri Lanka if the product specific rules (PSRs) and minimum processing rules are satisfied.
You should check the rules of origin to determine whether products originate from your country and which tariffs may apply. You should also confirm the PSR for your product, cumulation rules for your country and other benefits under the DCTS.
The DCTS simplifies the rules of origin by allowing more alternative PSRs for products. More alternative rules give businesses different options for PSRs that could apply to a product.
Also, the DCTS has increased the threshold for non-originating content for 54 chapters contained in the Harmonised System from 45% to 75%.
You can view further guidance on rules of origin on the trading with developing nations page.
Step 3: Identify applicable standards and regulatory requirements
Before you can import products or sell them in the UK, you may need to meet specific requirements, including:
- Standards (for example, manufacturing, packaging, or health compliance standards)
- Regulations (for example, regulations on organic production)
Check the guide on standards and regulatory import requirements on the trading with developing nations page for more information.
Step 4: Claim preferences under the DCTS
To claim preferences under the DCTS, you must submit the relevant proof of origin and customs forms.
You can check the trading with developing nations page for more about the DCTS and how to use it to export goods to the UK.
This guidance is also available as a PDF:
