Does imported fabric still qualify?
Under the DCTS product-specific rules for Chapters 61 and 62, garments from Comprehensive Preferences (LDC) countries need only one significant process, such as cutting and sewing, in a DCTS country, so imported fabric can be used, wherever it was made. From 1 January 2026 the UK extended the same garment rules to the Enhanced Preferences tier. Confirm the exact rule for any unusual HS line. GOV.UK (source: Update: improved rules of origin under the DCTS are now in effect (1 January 2026), opens in a new tab) GOV.UK (source: How to claim preferences under the Developing Countries Trading Scheme (DCTS) – Form A or origin declaration, opens in a new tab)
What you receive and use at import
- An origin declaration on the invoice, packing list or delivery note, made out by the exporter with the DCTS wording ("…these products are of Nepal preferential origin in accordance with the rules of origin of the Developing Countries Trading Scheme of the UK"). Any exporter in a beneficiary country may make it; REX registration is not required for the UK. GOV.UK (source: Using an origin declaration for the Developing Countries Trading Scheme, opens in a new tab)
- A GSP-style Form A is still accepted as an alternative proof of origin for DCTS and does not need an official stamp. Proofs of origin are valid for two years from issue. GOV.UK (source: How to claim preferences under the Developing Countries Trading Scheme (DCTS) – Form A or origin declaration, opens in a new tab)
- Standard commercial invoice, packing list and bill of lading or air waybill; your UK customs agent claims the DCTS preference on the import declaration. GOV.UK (source: How to claim preferences under the Developing Countries Trading Scheme (DCTS) – Form A or origin declaration, opens in a new tab)