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This guidance explains the different preference tiers under the DCTS, including benefits for each tier, criteria for moving between tiers and transition periods.
Guidance on dealing with transactions at undervalue and preferences
This guidance outlines the requirements for claiming preferential tariffs under the Developing Countries Trading Scheme (DCTS).
Get a preferential rate on goods you import to the UK from a Developing Countries Trading Scheme country.
Find out how to prove the originating status of your goods and check if you can claim preferential tariff treatment.
Find out how to claim a preferential rate of duty from a preference agreement when your goods are put into a customs warehouse.
How local authorities should submit data for the annual school preference collections.
You’ll need to classify the goods you import with the right commodity code, check they meet the rules of origin, and get proof of their origin.
How to use a single commodity code to import your goods in split consignments when importing large machinery or plant.
The Developing Countries Trading Scheme (DCTS) cuts tariffs, removes conditions and simplifies trading rules for 65 developing countries.
Rules for moving goods between the UK and EU under the Trade and Cooperation Agreement.
Find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
This guidance provides an overview of the different tariffs for products exported to the UK under the DCTS, including how to identify commodity codes.
You may be able to pay no Customs Duty or a reduced amount of duty for goods you bring or receive into the UK, depending on what they are and what you do with them.
Prove the origin of your goods if you’re trading with a country that has a trade agreement with the UK, or is covered by the Developing Countries Trading Scheme.
Don’t include personal or financial information like your National Insurance number or credit card details.
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