UK DCTS rules of origin
The UK Developing Countries Trading Scheme (UK DCTS) is a one-way preference scheme. The United Kingdom gives lower duty to goods from its beneficiary countries that meet the scheme's rules of origin.
Inferred runs your bill of materials through these rules, input by input, and checks your suppliers' declarations against them. You approve every result.
The rules, one by one. Each with the article it comes from.
How a product originates
The ways it can qualify, and how value is measured.
Things grown, mined or caught in the area qualify with no further test.
Regulation 7
The rule your product has to meet, looked up by its tariff code.
Regulation 8
How value is measured for the agreement's value tests.
Regulation 9
Allowances and limits
What helps a product qualify, and what doesn't count.
A small share of materials can miss the rule and the product still qualifies.
Regulation 11 · called tolerance in the agreement
Materials from partner countries count as if they were your own.
Regulation 17
Simple work like repacking or labelling doesn't count, even if the code changes.
Regulation 8 · called insufficient operations in the agreement
Accessories, spare parts and tools
Spare parts and tools shipped with the product are treated as part of it.
Regulation 13
The packaging it's sold in goes with the product.
Regulation 12
How products sold together as a set qualify.
Regulation 14
Fuel, tools and other things used up in production are ignored.
Regulation 15 · called neutral elements in the agreement
Identical materials from different sources can be tracked by inventory method.
Regulation 25
Parts you make yourself, and that qualify, count as originating.
Regulation 4
Materials from partner countries count as if they were your own.
Regulation 18
Extended cumulation for least developed countries
Materials from partner countries count as if they were your own.
Regulation 21
Boxes and containers used only for shipping are ignored.
Regulation 12
For textiles the allowance is worked out by weight.
Schedule 1, Note 4
Shipping and claiming
Where the work happens, how the goods travel and how you claim.
Where the work has to happen, and how much can happen elsewhere.
Regulation 23
The document you need to claim the lower rate.
Beneficiary countries.
- Afghanistan
- Algeria
- Angola
- Bangladesh
- Benin
- Bhutan
- Bolivia
- Burkina Faso
- Burundi
- Cabo Verde
- Cambodia
- Central African Republic
- Chad
- Comoros
- Congo
- Cook Islands
- Democratic Republic of the Congo
- Djibouti
- Eritrea
- Ethiopia
- Gambia
- Guinea
- Guinea-Bissau
- Haiti
- India
- Indonesia
- Kiribati
- Kyrgyzstan
- Laos
- Lesotho
- Liberia
- Madagascar
- Malawi
- Mali
- Mauritania
- Micronesia
- Mongolia
- Mozambique
- Myanmar
- Nepal
- Niger
- Nigeria
- Niue
- Pakistan
- Philippines
- Rwanda
- São Tomé and Príncipe
- Senegal
- Sierra Leone
- Solomon Islands
- Somalia
- South Sudan
- Sri Lanka
- Sudan
- Syria
- Tajikistan
- Tanzania
- Timor-Leste
- Togo
- Tuvalu
- Uganda
- Uzbekistan
- Vanuatu
- Yemen
- Zambia