Identify tariffs by product under the Developing Countries Trading Scheme
This guidance provides an overview of the different tariffs for products exported to the UK under the DCTS, including how to identify commodity codes.
1. Important information for identifying commodity codes
You need a commodity code called a Harmonised System Code to determine applicable tariff rates for products exported or imported into the UK. Commodity codes are internationally recognised reference numbers that describe a specific product when importing or exporting goods. These codes are also important when filling out customs declaration forms.
To find a commodity code, you will need specific details about the goods you are importing or exporting, including:
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the type of product
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what the product is used for
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the materials used to make the product
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how the product is produced
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the way the product is packaged
These details will allow you to identify the specific commodity code that applies to your product. Use the Trade Tariff Look Up Tool or the DCTS Visualisation Tool to find your commodity code.
You should also read the guidance on rules of origin on the trading with developing nations page, specifically the applicable cumulation rules and product specific rules (PSRs) under the relevant Harmonised System (HS) chapters.
2. Identify tariffs based on commodity codes
Once you have identified your commodity code, you can find the specific tariff rate applicable to your product. Tariff rates are based on the preference tier of the country of origin and the commodity code. You should view the preference tiers under the DCTS guidance on the trading with developing nations page for more information about your country tier.
Tariffs under Comprehensive Preferences
For exporters in countries entitled to Comprehensive Preferences, a 0% import tariff applies on 99.8% of products – all products except arms and ammunition. Products categorised as arms and ammunition will be subject to tariff rates, as specified in the UK Global Tariff (GT).
Tariffs under Enhanced Preferences
Exporters in Enhanced Preference countries are entitled to 0% import tariffs on 92% of their product lines. 160 (1.6%) receive preferential but non-zero tariff rates. The remaining products which are not covered under Enhanced Preferences are subject to tariff rates under the UK GT.
Examples of products which are subject to tariffs under the UK GT:
| Commodity code | Indicative description | Applicable Tariff | Tariff rate |
|---|---|---|---|
| 10049000 | Oats (excluding seeds for sowing) | UK Global Tariff | £74 per tonne |
| 02074491 | Fresh or chilled livers of domestic ducks (excluding fatty) | UK Global Tariff | 6% |
Under the DCTS, tariffs have been lowered or reduced on 156 additional products compared to the UK Generalised Scheme of Preferences (GSP). Examples of such products include tomatoes, olive oil and pet foods.
Tariffs under Standard Preferences
Standard Preferences under the DCTS do not cover all product lines. Exporters in Standard Preference countries are entitled to 0% tariffs on 65% of product lines, while 26% of product lines have reduced but have non-zero tariffs. 9% of product lines that are not covered by the DCTS are subject to tariff rates under the UK GT.
Exporters in Standard Preference countries must also comply with goods graduation. Goods graduation is when preferential rates of customs duty are suspended on highly competitive products. Goods that graduate will be subject to tariff rates under the UK GT. You should check the notice on goods graduation on the trading with developing nations page for further details on these products.
The criteria for graduating goods is based on HS chapters rather than the GSP sections. The change in graduation criteria ensures more objectivity because the HS Chapters are more specific than the GSP sections.
The assessment period for goods graduation is 3 years. This means the government will only conduct a review about which goods should graduate after every 3 years. The transition period allows for diverging market trends while providing some certainty to businesses.
3. Understand different tariff rates under the DCTS
Ad-valorem tariffs
Most tariffs under the DCTS are ad-valorem tariffs. An ad-valorem tariff is a percentage of the value of the product. The value refers to the total customs value of the product.
For example, the tariff for white chocolate for Comprehensive and Enhanced Preference countries is 0%, while Standard Preference is 4.5% of the value of the product.
Specific tariffs
Specific tariffs are tariffs calculated as a fixed charge on a unit of the product. The product unit could be weight, volume, number of items or other criteria.
For example, the tariff for carcasses and half carcases of domestic swine is £44 per 100kg.
Compound tariffs
Compound tariffs are a combination of ad-valorem tariffs and specific tariffs.
Example of compound tariffs:
| HS Code | Product description | Tariff |
|---|---|---|
| 04032051 | Yoghurt, whether concentrated, flavoured or with added fruit, nuts or cocoa, sweetened, in solid forms, of a milkfat content by weight of less than or equal to 1.5% | 4.5% plus £79 per 100kg |
In this example, the ad-valorem tariff is the 4.5% charged on the value of the product while the specific tariff is £79 per 100kg.
Seasonal tariffs
Seasonal tariffs are tariffs that change depending on the time of the year.
For example, fresh plums are subject to seasonal tariffs under the DCTS as follows:
| Commodity code | Timeline | Standard Preference Tariff | Enhanced Preference Tariff |
|---|---|---|---|
| 08094005 | 1 October to 10 June | 2.5% | 0% |
| 08094005 | 11 June to 30 June | 6% | 6% |
| 08094005 | 1 July to 30 September | 12% | 12% |
Elimination of seasonal tariffs for select products under the DCTS
The DCTS removes seasonal tariffs for 4 product lines. The same tariff will apply throughout the year for these products.
The 4 product lines are:
| Commodity code | Indicative description | Standard Preference Tariff | Enhanced Preference Tariff |
|---|---|---|---|
| 0707005 | Cucumbers | 8.5% | 0% |
| 07099100 | Globe Artichokes | 6.5 | 0% |
| 08052900 | Wilkings | 12.5% | 0% |
| 08101000 | Strawberries | 6.5% | 0% |
Nuisance tariffs
Low tariffs, typically between 0% and 2%, are commonly known as ‘nuisance tariffs’. The DCTS removes all 2% or below tariffs across all preference tiers.
This guidance is also available as a PDF:
