New Rules of Origin under DCTS Effective from January 1, 2026

Key Information

Since January 1, 2026, the United Kingdom has enforced new and improved rules of origin within the Developing Countries Trading Scheme (DCTS). This reform forms part of the UK's trade strategy to further enhance tariff preferences for developing countries.

Key Points

• The changes to the rules of origin were announced in July 2025 and became official from the start of 2026.
• The primary aim is to facilitate and secure preferential access to the UK market for products originating from countries eligible under the DCTS.
• These modifications have a direct impact on customs formalities and origin declarations, which are essential for benefiting from preferential tariffs.

Background and Issues

The Developing Countries Trading Scheme is a key instrument used by the United Kingdom to support the economies of developing countries by providing favorable tariff access. Following its exit from the EU, the UK adopted an independent trade strategy, adapting certain rules of origin to align with its priorities. These adaptations make the system clearer and more operational, while promoting trade with emerging partners. They are also set within a broader context of enhanced customs controls and compliance with international standards.

Impact for Professionals

Exporters, importers, and freight forwarders need to update their procedures related to the identification and declaration of origin rules on customs declarations. It is crucial to ensure that goods comply with the new requirements to maintain tariff advantages. Professionals are encouraged to monitor official updates regularly and adapt their internal systems to avoid customs disputes and delays.

Next Steps

The new rules have been in force since January 1, 2026. Parties concerned are advised to follow regular publications on the UK government's official DCTS page for any updates or clarifications. Ongoing vigilance is essential to ensure the correct application of the rules and to maximize the commercial preferences provided.

La réforme des règles d’origine sous le DCTS renforce les échanges préférentiels du Royaume-Uni avec les pays en développement et impose une adaptation rapide des professionnels du commerce international.
(Translation: The reform of rules of origin under the DCTS strengthens the UK's preferential trade with developing countries and requires a rapid adjustment by international trade professionals.)