Developing Countries Trading Scheme (DCTS): goods graduation from 1 January 2026 to 31 December 2028
Published 30 September 2025
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This publication is available at https://www.gov.uk/government/publications/developing-countries-trading-scheme-dcts-goods-graduation-notice/developing-countries-trading-scheme-dcts-goods-graduation-from-1-january-2026-to-31-december-2028
1. Introduction
Goods graduation is the suspension of preferential rates of customs duty on certain imports under the DCTS. These imports are considered highly competitive without trade preferences.
Suspensions can be applied to goods from countries in the Standard Preferences tier of the Developing Countries Trading Scheme (DCTS). Currently this is India and Indonesia.
An assessment has been carried out and goods graduation has been determined to apply to the goods listed below. The Standard Preferences tariff rate will be suspended on these Standard Preferences imports from 12.01am on 1 January 2026 until 11.59pm on 31 December 2028.
1.1 Who should read this notice
You should read this notice if you are:
- based in the UK and import goods from a DCTS standard preferences beneficiary country
- based in a DCTS standard preference beneficiary country and export goods to the UK
2. Graduation period
The goods in this notice will be graduated from 12:00 am on 1 January 2026 until 11:59pm on 31 December 2028. This can be extended by a further notice.
3. Graduated goods
The standard preferences tariff rate will be suspended on standard preferences imports in the following chapters.
3.1 Goods originating from India
| Chapter | Description of chapter |
|---|---|
| 11 | Products of the milling industry; malt; starches; inulin; wheat gluten |
| 15 | Animal or vegetable fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes |
| 28 | Inorganic chemicals: organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes |
| 29 | Organic chemicals |
| 42 | Articles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk-worm gut) |
| 50 | Silk |
| 51 | Wool, fine or coarse animal hair; horsehair yarn and woven fabric |
| 52 | Cotton |
| 53 | Other vegetable textile fibres; paper yarn and woven fabrics of paper yarn |
| 54 | Man-made filaments; strip and the like of man-made textile materials |
| 55 | Man-made staple fibres |
| 56 | Wadding, felt and nonwovens; special yarns; twine, cordage, ropes and cables and articles thereof |
| 57 | Carpets and other textile floor coverings |
| 58 | Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery |
| 62 | Articles of apparel and clothing accessories, not knitted or crocheted |
| 63 | Other made up textile articles; sets; worn clothing and worn textile articles; rags |
| 68 | Articles of stone, plaster, cement, asbestos, mica or similar materials |
| 71 | Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin |
| 73 | Articles of iron or steel |
3.2 Goods originating from Indonesia
| Chapter | Description of chapter | |
|---|---|---|
| 15 | Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes | |
| 46 | Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork | |
| 64 | Footwear, gaiters and the like; parts of such articles | |
| 92 | Musical instruments; parts and accessories of such articles |
4. Legislation
The legal basis for goods graduation is set out in regulation 18(1) and Schedule 3 of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023.
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