Notice

Developing Countries Trading Scheme (DCTS): goods graduation from 1 January 2026 to 31 December 2028

Published 30 September 2025

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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 theÌýDeveloping 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.

1.1ÌýWho should read this notice

You should read this notice if you are:

  • based in the UK and import goods from aÌýDCTSÌýstandard preferences beneficiary country
  • based in aÌýDCTSÌýstandard preference beneficiary country and export goods to the UK

2.ÌýGraduation 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.ÌýGraduated goods

The standard preferences tariff rate will be suspended on standard preferences imports in the following chapters.

3.1ÌýGoods 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

3.2ÌýGoods originating from Indonesia

Chapter Description of chapter
15 Ìý Animal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes
46 Ìý Manufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork
64 Ìý Footwear, gaiters and the like; parts of such articles
92 Ìý Musical instruments; parts and accessories of such articles

4.ÌýLegislation

The legal basis for goods graduation is set out in regulation 18(1) and Schedule 3 ofÌý.

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