Guidance

Update: Improved Rules of Origin under the Developing Countries Trading (DCTS) are now in effect.

Published 19 January 2026

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This publication is available at https://www.gov.uk/government/publications/rules-of-origin-changes-under-the-developing-countries-trading-scheme-are-now-in-effect/update-improved-rules-of-origin-under-the-developing-countries-trading-dcts-are-now-in-effect

Overview

The improvements to the rules of origin under the DCTS have now come into effect. These changes are designed to make it easier for eligible developing countries to trade with the UK by:

  • creating new regional cumulation groups for Africa and Asia

  • making Rules of Origin for garment exports more flexible for Enhanced Preference tier countries (eligible Low and Lower-Middle Income Countries)

Businesses in the UK and in DCTS partner countries can now benefit from the changes, which apply to goods imported to the UK under the DCTS from 1 January 2026.

Find out if a country is eligible under the Developing Countries Trading Scheme, what trade offer applies, and how this links to the guidance on preference tiers.

See what’s changed

Regional cumulation groups

For the first time, Africa has a DCTS regional cumulation group and the two Asia groups have been merged and expanded. This means businesses in DCTS countries can source inputs from a wider range of countries in the region, strengthening regional trade.

Key changes include:

  • Comprehensive Preference tier countries (Least Developed Countries) in the Africa Regional Cumulation Group can now more easily source input from Association Agreement countries with the removal of case-by-case applications

  • Enhanced Preference countries in the Africa Regional Cumulation Group can source input from all African DCTS, Economic Partnership Agreement and Association Agreement countries

  • six additional countries – Afghanistan, Uzbekistan, Kyrgyzstan, Tajikistan, Mongolia and Timor-Leste – are now part of the DCTS Asia regional cumulation group for the first time

  • all countries in the Asia Regional Cumulation Group can now benefit from one-way cumulation with Vietnam

Liberalised product-specific rules for garments

16 Enhanced Preference tier countries will now be able to benefit from more flexible  rules of origin on garments.

Key changes include:

  • the ability to source up to 100% of inputs (depending on the garment) from other countries for further manufacture

  • fewer mandatory processing steps, such as dyeing, printing or bleaching

  • only one significant manufacturing process – for example, cutting and sewing – must take place in a DCTS country

These changes mean Enhanced Preference tier countries now follow the same product-specific rules for garments under Chapters 61 and 62 as Comprehensive Preference tier countries (LDCs).

This will also benefit LDCs that are due to graduate to the Enhanced Preference tier.

Read the full technical details in Changes to rules of origin under the Developing Countries Trading Scheme (DCTS).

Find eligible DCTS countries and their preference tiers in Preference tiers under the Developing Countries Trading Scheme.

Use the UK Integrated Online Tariff to look up commodity codes, duty and VAT rates.

Goods in transit and warehousing

Eligible Goods meeting the revised rules that were shipped, or in customs warehousing before 1 January 2026 are eligible for DCTS preference, provided they are:

  • declared for free circulation on or after 1 January 2026
  • accompanied by a valid proof of origin dated on or after 1 January 2026

If proof of origin is not available until after release to free circulation, importers may then make a backdated claim for preference.

Legislation

The improvements to the DCTS rules of origin came into force through The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025, specifically parts 2 and 3.

The online versions of the DCTS Regulations are being updated. For the latest information, see:

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