{"data":[{"id":"dcts-general-enhanced","type":"rules_of_origin_scheme","attributes":{"scheme_code":"dcts-general-enhanced","title":"Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences","countries":["DZ","CG","CK","IN","ID","FM","NG","NU","SY","TJ","BO","CV","KG","MN","PK","PH","LK","UZ"],"footnote":"Scheme incorporates:\u003c/p\u003e\u003cul class='govuk-list govuk-list--bullet govuk-body-s'\u003e\u003cli\u003ethe GSP Least Developed Countries Framework\u003c/li\u003e\u003cli\u003ethe GSP General Framework\u003c/li\u003e\u003cli\u003ethe GSP Enhanced Framework\u003c/li\u003e\u003c/ul\u003e","unilateral":true,"fta_intro":"The Developing Countries Trading Scheme (DCTS) replaced the Generalised Scheme of Preferences (GSP) on 19 June 2023. The government has introduced the DCTS to improve access to the UK market for developing countries.\n\nThe \u003cabbr title=\"Developing Countries Trading Scheme\"\u003eDCTS\u003c/abbr\u003e aims to support sustainable growth in developing countries through a more generous unilateral offer.\n\nThis has led to provisions in the DCTS which:\n\n- reduce tariffs\n- liberalise rules of origin requirements\n- simplify the conditions attached to the scheme\n\nThe DCTS applies to countries that currently benefit under the UK’s GSP.\n\nThis includes:\n\n- 47 countries in the GSP Least Developed Country (LDC) Framework\n- 18 additional countries or territories classified by the World Bank as low income (LIC) and lower middle-income (LMIC)\n\nIt does not apply to countries classified by the World Bank as upper-middle income for 3 consecutive years, or to LICs and LMICs with a free trade agreement (FTA) with the UK.\n\n### More information\n\n[What is DCTS and why is it important for international trade?](/news/stories/what-is-dcts-and-why-is-it-important-for-international-trade)\n","introductory_notes":"### Note 1 – The structure of the tables in Part 2 and Part 3 of this Schedule\n\n1.1. Where the entry in Column 1 is prefixed by ‘ex’, the condition in Column 3 applies only to the part of that Chapter, heading or sub-heading as described in Column 2.\n\n1.2. Where several headings or sub-headings are grouped together in Column 1 or a Chapter number is given and the description of goods in Column 2 is therefore given in general terms, the corresponding condition in Column 3 applies to all goods which are classified in headings of the Chapter or in any of the headings or sub-headings grouped together in Column 1.\n\n1.3. Where there are different conditions in the table applying to different goods within a heading, each row contains the description of that part of the heading covered by the corresponding condition in Column 3.\n\n1.4. The conditions set out in the table in Part 2 apply to LDCs. The conditions set out in the table in Part 3 are applicable to all other qualifying DCTS countries and are also applicable to exports from the British Islands, a British overseas territory, the European Union, Norway or Switzerland to a qualifying DCTS country for the purposes of bilateral cumulation under regulation 17 of these Regulations.\n\n1.5. Where a condition specifies that a good must be manufactured from a particular material, the condition does not prevent the use also of other materials which, because of their inherent nature, cannot meet the condition.\n\n### Note 2 – General provisions concerning certain agricultural goods\n\n2.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in a qualifying DCTS country are to be treated as originating from that country, even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported from another country or territory.\n\n2.2. In cases where the content of non-originating material in a good is sugar and is subject to limitations, the weight of sugars of headings 1701 and 1702 used in the manufacture of the final good and used in the manufacture of the non-originating materials incorporated in the final good is taken into account for the calculation of such limitations.\n\n### Note 3 - Terminology used in respect of certain textile goods\n\n3.1. The term “natural fibres” as used in the tables refers to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed but which have not been spun. The term includes horsehair of heading 0511, silk of headings 5002 and 5003, wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203 and other vegetable fibres of headings 5301 to 5305.\n\n3.2. The terms “textile pulp”, “chemical materials” and “paper-making materials” as used in the tables describe the materials not classified in Chapters 50 to 63 which can be used to manufacture artificial, synthetic or paper fibres or yarns.\n\n3.3. The term “man-made staple fibres” as used in the tables refers to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.\n\n### Note 4 - Tolerances applicable to goods made of a mixture of textile materials\n\n4.1. Where, in relation to a good in the table in Part 2 or 3, reference is made to this Note, the conditions set out in Column 3 are not required to be applied to any basic textile materials used in the manufacture of the good and which, taken together, represent 10% or less of the total weight of all the basic textile materials used (see also Notes 4.3 and 4.4).\n\n4.2. However, the tolerance mentioned in Note 4.1 may be applied only to mixed goods which have been made from two or more basic textile materials. The following are the basic textile materials:\n\n- silk;\n\n- wool;\n\n- coarse animal hair;\n\n- fine animal hair;\n\n- horsehair;\n\n- cotton;\n\n- paper-making materials and paper;\n\n- flax;\n\n- true hemp;\n\n- jute and other textile bast fibres;\n\n- sisal and other textile fibres of the genus Agave;\n\n- coconut, abaca, ramie, and other vegetable textile fibres;\n\n- synthetic man-made filaments;\n\n- artificial man-made filaments;\n\n- current-conducting filaments;\n\n- synthetic man-made staple fibres of polypropylene;\n\n- synthetic man-made staple fibres of polyester;\n\n- synthetic man-made staple fibres of polyamide;\n\n- synthetic man-made staple fibres of polyacrylonitrile;\n\n- synthetic man-made staple fibres of polyimide;\n\n- synthetic man-made staple fibres of polytetrafluoroethylene;\n\n- synthetic man-made staple fibres of poly(phenylene sulphide);\n\n- synthetic man-made staple fibres of poly(vinyl chloride);\n\n- other synthetic man-made staple fibres;\n\n- artificial man-made staple fibres of viscose;\n\n- other artificial man-made staple fibres;\n\n- yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped;\n\n- yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped;\n\n- goods of heading 5605 incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;\n\n- other goods of heading 5605;\n\n- glass fibres;\n\n- metal fibres.\n\n\nExample:\n\nA yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating materials which are synthetic staple fibres which do not satisfy the conditions may be used, provided that their total weight does not exceed 10% of the weight of the yarn.\n\nExample:\n\nA woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the conditions, or woollen yarn which does not satisfy the conditions, or a combination of the two, may be used, provided that their total weight does not exceed 10% of the weight of the fabric.\n\n4.3. In the case of goods incorporating “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped”, the tolerance is 20% in respect of this yarn.\n\n4.4. In the case of goods incorporating “strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film”, the tolerance is 30% in respect of this strip.\n\n### Note 5 — Other tolerances applicable to certain textile goods\n\n5.1. Where, in the table in Part 2 or 3, reference is made to this Note, textile materials which do not satisfy the condition set out in Column 3 for the made-up good concerned, may be used, provided that they are classified in a heading other than that of the good and that their value does not exceed 8% of the ex-works price of the good.\n\n5.2. Without prejudice to Note 5.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile goods, whether or not they contain textiles.\n\nExample:\n\nIf a condition in the tables provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.\n\n5.3. Where a percentage-rule applies, the value of non-originating materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.\n\n### Note 6— Definitions of specific processes and simple operations carried out in respect of certain goods of Chapter 27\n\n6.1. For the purposes of headings ex 2707 and 2713, the “specific processes” are the following:\n\n- vacuum-distillation;\n\n- redistillation by a very thorough fractionation-process;\n\n- cracking;\n\n- reforming;\n\n- extraction by means of selective solvents;\n\n- the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;\n\n- polymerisation;\n\n- alkylation;\n\n- isomerisation.\n\n\n6.2. For the purposes of headings 2710, 2711 and 2712, the “specific processes” are the following:\n\n- vacuum-distillation;\n\n- redistillation by a very thorough fractionation-process;\n\n- cracking;\n\n- reforming;\n\n- extraction by means of selective solvents;\n\n- the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;\n\n- polymerisation;\n\n- alkylation;\n\n- isomerisation;\n\n- in respect of heavy oils of heading 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85% of the sulphur-content of the goods processed (ASTM D 1266-59 T method);\n\n- in respect of goods of heading 2710 only, deparaffining by a process other than filtering;\n\n- in respect of heavy oils of heading 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. However, the further treatment, with hydrogen, of lubricating oils of heading 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability is not to be deemed to be a specific process;\n\n- in respect of fuel oils of heading 2710 only, atmospheric distillation, on condition that less than 30% of these goods distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;\n\n- in respect of heavy oils other than gas oils and fuel oils of heading 2710 only, treatment by means of a high-frequency electrical brush-discharge;\n\n- in respect of crude goods (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75% of oil) of heading 2712 only, de-oiling by fractional crystallisation.\n\n6.3. For the purposes of headings ex 2707 and 2713, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing goods with different sulphur-contents, or any combination of these operations or like operations, do not constitute an important stage of manufacture.\n","cumulation_methods":{"bilateral":["GB","AF","AO","BD","BF","BI","BJ","BO","BT","CD","CF","CG","CK","CV","DJ","ER","ET","FM","GM","GN","GW","HT","ID","IN","KE","KG","KH","KI","KM","LA","LK","LR","LS","MG","ML","MM","MN","MR","MW","MZ","NE","NG","NP","NU","PH","PK","RW","SB","SD","SL","SN","SO","SS","ST","SY","TD","TG","TJ","TL","TV","TZ","UG","UZ","VN","VU","YE","ZM"],"extended":["EU","AD","SM","NO","IS","CH","LI"]},"proof_intro":null,"proof_codes":{"DE 2/3":"You must include one of the following document codes, as appropriate:\n\n- **9001** (origin declaration)\n\n- **N865** (Form A)","DE 4/17":"The data element must include a preference code in the 200 series."},"show_proofs_for_geographical_areas":["1060","1061"]},"relationships":{"rules":{"data":[]},"links":{"data":[{"id":"d5cb4365b8a13472589fcba5abf57989","type":"rules_of_origin_link"},{"id":"a54e55b5aa2690fe20dd058e7ff641c6","type":"rules_of_origin_link"}]},"proofs":{"data":[{"id":"4b67f6e8ce5a9c0fcfa00daf16681d8f","type":"rules_of_origin_proof"},{"id":"9ccc9f691f944399ac85454149233b36","type":"rules_of_origin_proof"}]},"articles":{"data":[{"id":"dcts-general-enhanced/verification","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/wholly-obtained","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/neutral-elements","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/cumulation-export","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/originating_import","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/accessories","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/non-alteration","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/tolerances","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/packaging","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/insufficient-processing","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/cumulation-import","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/sets","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/origin_processes","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/originating_export","type":"rules_of_origin_article"}]},"rule_sets":{"data":[{"id":"4105e1a6cd628e2db1f7928cdf8c97a3","type":"rules_of_origin_rule_set"}]},"origin_reference_document":{"data":{"id":"c4e391a7b4d5db9ab631cf99d5cb710e","type":"rules_of_origin_origin_reference_document"}}}}],"included":[{"id":"d5cb4365b8a13472589fcba5abf57989","type":"rules_of_origin_link","attributes":{"text":"What is DCTS and why is it important for international trade?","url":"/news/stories/what-is-dcts-and-why-is-it-important-for-international-trade","source":"scheme"}},{"id":"a54e55b5aa2690fe20dd058e7ff641c6","type":"rules_of_origin_link","attributes":{"text":"Developing Countries Trading Scheme (DCTS) - policy report","url":"https://www.gov.uk/government/publications/developing-countries-trading-scheme-dcts-new-policy-report","source":"scheme"}},{"id":"4b67f6e8ce5a9c0fcfa00daf16681d8f","type":"rules_of_origin_proof","attributes":{"summary":"Generalised Scheme of Preferences Form A","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#generalised-scheme-of-preferences-form-a","content":"## Using a Form A\n\n[Form A](https://www.gov.uk/guidance/completing-generalised-scheme-of-preferences-form-a) must bear a serial number, printed or otherwise, or, where there is no serial number, a reference to the commercial invoice by which it can be identified does not need to be stamped and signed by an authority designated by the beneficiary country, so does not need to be an original\n\n### Box 1\nEnter the full name and business address of the exporter.\n\n### Box 2 Consignee\nThe completion of this box is optional, but you are recommended to enter the name and address of the consignee where this is known. For exports to exhibitions which are later sent on to the UK, insert also the name and address of the exhibition.\n\n### Box 3 Transport details\nYou should complete this box on the basis of available information. If you do not have details of the transport arrangements, then leave this box blank.\n\n### Box 4 For official use\nThis box is reserved for the use of the certifying authority. However, if the Form A has been made out after the goods have been shipped, stamp or write “Issued Retrospectively”.\n\n### Box 5 Item number\nIf different types of goods are shown separately on the invoice(s), show each type separately on the Form A and itemise them (1, 2, 3 etc), so they can be cross-checked to the invoice if necessary.\n\n### Box 6 Marks and numbers\nEnter the identifying marks and numbers that appear on the packages. If the packages are marked with the address of the consignee, state the address. If they are not marked in any way, put 'No marks and numbers'. If both originating and non-originating goods are packed together, add 'Part contents only' at the end of each entry.\n\n### Box 7 Number and kind of packages, description of goods\n\n**Bulk Goods**\n\nIdentify the goods by giving a reasonably full commercial description e.g. 'photocopiers' or 'typewriters' rather than 'office machinery'. However, if the invoices give full identifying details (which need not necessarily include details of the marks and numbers of the packages) only a general description is needed.\n\nFor goods in bulk which are not individually packed, insert 'In bulk'. The quantity shown must be the same as, or relatable to, the quantity shown on the invoice for the goods (e.g. if the invoice shows 100 cartons and these are loaded on to 10 pallets, specify '100 cartons' NOT '10 pallets').\n\n**Mixed consignments**\n\nFor consignments containing both originating and non-originating goods, describe only the originating goods on the Form A. You may be unable to avoid showing originating and non- originating goods on the same invoice. In this case, mark the invoice (for example, with an asterisk) to show which goods are non-originating and put an appropriate statement in Box 7 immediately below the description of the goods, e.g. 'Goods marked * on the invoice are non-originating and are not covered by this Form A'.\n\nThe same considerations will apply if you have a mixed consignment of goods qualifying by virtue of a derogation and others which are not covered by that derogation.\n\n**Unused space**\n\nDraw a horizontal line under the final item in this box and rule through the unused space with a 'Z-shaped' line.\n\n### Box 8 Origin criterion\n\nThis box signifies to HMRC which origin rule has been applied to the goods.\n\nAs described in the note about it on the reverse of the Form A, enter the code:\n\n- “P” for wholly obtained goods *and*\n\n- “W”, followed by the heading, where the goods have been sufficiently processed\n\nFor example: for wholly obtained goods of, say, heading 96.18, the indication should read: \"P\" and for sufficiently processed goods of the same heading, it should read: \"W” 96.18.\n\nFailure to complete this box correctly could lead to the rejection of the Form A.\n\n### Box 9 Gross weight or other quantity\n\nInsert the quantity in metric units (e.g. kilograms, litres etc). \n\n### Box 10 Number and date of invoice\n\nYou are recommended to enter the details of the commercial invoice as this ensures the signatory has verified the ex-works price. \n\n### Box 11 Certification\n\nThis field may be left blank. The UK no longer requires the Form A to be certified by a designated authority in the exporting DCTS country.\n\n### Box 12 Declaration by the exporter\n\nComplete this box by inserting the name of the country in which the goods are considered to have originated. You should take into account that where the provisions for regional cumulation have been applied, that country may not be the same as the country of final processing or the country of exportation.\n\nFor the importing country you must put 'United Kingdom'; indicating a different importing country (e.g., European Union) will lead to the Form A not being accepted. Only the exporter, or a person duly authorised by the exporter, can sign this declaration. Forwarding agents acting simply in that capacity are not exporters and must not sign this box. By signing this form, you declare that the goods qualify under the provisions of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 and the Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme)) Regulations 2023.\n\nIf the declaration is incorrect, you will have committed an offence which may incur penalties.\n"}},{"id":"9ccc9f691f944399ac85454149233b36","type":"rules_of_origin_proof","attributes":{"summary":"Origin declaration","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration","content":"An origin declaration must:\n\n- be made out on an invoice or any other commercial document that describes the goods in sufficient detail to enable them to be identified\n\n- include the following data elements:\n\n    1.\texporter's name and business address\n    2.\tdate of direct shipment to the UK\n    3.\tother references, e.g. purchase order no.\n    4.\tconsignee's name and business\n    5.\tpurchaser's name and address (if not the consignee)\n    6.\tcountry of transhipment\n    7.\tcountry of origin of the goods. If the shipment includes goods of different origins, enter details against data element 12\n    8.\ttransportation details\n    9.\tterms of sale\n    10.\tcurrency\n    11.\tnumber of packages\n    12.\tspecification of commodities (kind of packages, marks and numbers, general description and characteristics, i.e. grade, quality)\n    13.\tquantity\n    14.\tunit price\n    15.\ttotal price\n    16.\tnet weight\n    17.\tgross weight\n    18.\tinvoice total\n\n- include the text below incorporating the information required by the footnotes. \n\n    *The exporter of the products covered by this document (customs identification No…. (1)) declares that, except where otherwise clearly indicated, these products are of …. (2) preferential origin in accordance with the rules of origin of the Developing Countries Trading Scheme of the UK and that the origin criterion met is … … ( 3 ).*\n\n    *(Place and date (4))*\n\n    *(Name and signature of the exporter)*\n\n    1.\tEnter your customs identification number if allocated. Exporters in the UK exporting goods under bilateral cumulation.\n    2.\tEnter the origin of the goods.\n    3.\tProducts wholly obtained: enter the letter ‘P'; Products sufficiently processed: enter the letter ‘W' followed by a heading of the Harmonised System (example ‘W' 9618).\n    4.\tThis may be omitted if included in the document itself.\n"}},{"id":"dcts-general-enhanced/verification","type":"rules_of_origin_article","attributes":{"article":"verification","content":"### Claims for preferential tariff treatment\n\nUnless otherwise specified, a claim for the preferential tariff treatment of goods meeting the requirements of the Origin Regulations must be made on the basis of a proof of origin made out by the exporter and must take the form of either:\n\n- an **origin declaration** provided on an invoice or any other commercial document that describes the goods concerned in sufficient detail to enable them to be identified and contains:\n  - the statement set out in Annex B\n  - the data elements identified in that Annex; *or*\n\n- **Form A** made out in accordance with Annex A.\n\nA claim for preferential tariff treatment must be included in the customs import declaration.\n\nBy way of derogation, if an importer did not make a claim for preferential tariff treatment at the time of importation, HMRC will grant preferential tariff treatment and repay or remit any excess customs duty paid provided that:\n\n- the claim for preferential tariff treatment is made no later than two years after the date of importation;\n\n- the importer provides a valid proof of origin; *and*\n\n- the goods would have been regarded as originating from the beneficiary country under the Origin Regulations and would have satisfied all the requirements of this notice had the claim been made by the importer at the time of importation.\n\n### Conditions for making out a proof of origin\n\nA proof of origin must be made out by any exporter operating in a beneficiary country for any consignment provided that the exporter making out the proof of origin:\n\n- maintains appropriate commercial accounting records concerning the production and supply of goods qualifying for preferential tariff treatment\n\n- shall be prepared to provide at any time, at the request of the customs or other competent governmental authorities of the exporting country, all supporting documents or written statements from producers and suppliers which evidence a claim that the goods are originating\n\nSupporting documents may include documents relating to the following:\n\n- the processes carried out on the originating good or on materials used in the production of that good\n\n- the purchase of, the cost of, the value of, and the payment for the good\n\n- the originating status of, the purchase of, the cost of, the value of, and the payment for all materials, including, where relevant, indirect material used in the production of the good and which have been relied on by the exporter in determining the regional value content of the good\n\n- where cumulation under regulation 17, 18, 19, 20 or 21 respectively of the Origin Regulations is applied:\n\n    a. in the case of bilateral cumulation with the UK, an origin declaration provided by the UK exporter made out in accordance with this notice\n\n    b. in the case of bilateral cumulation with the EU, Norway, Switzerland or a British Overseas Territory other than Gibraltar or the Sovereign Base Areas of Akrotiri and Dhekelia (OT), the proof of origin provided by the exporter and issued in accordance with the relevant rules of origin of the EU, Norway, Switzerland or OT, as the case may be\n\n    c. in the case of intra-regional cumulation or inter-regional cumulation, the origin declaration provided by the exporter\n\n    d. in the case of extended cumulation in accordance with Regulation 20 of the Origin Regulations, the proof of origin provided by the exporter in the TA country (as defined in regulation 20(1) of the Origin Regulations) issued in accordance with the provisions of the relevant trade arrangement between the UK and the TA country concerned: *or*\n\n    e. in the case of extended cumulation for Least Developed Countries in accordance with Regulation 21 of the Origin Regulations, the proof of origin provided by the exporter or the proof of origin provided by the exporter in the EPA country issued in accordance with the provisions of the EPA\n\n- In the cases referred to in paragraphs (a), (b), (c), (d) and (e) Box 4 of the certificate Form A or the invoice or other commercial document in the case of an origin declaration must contain whichever of the following indications is applicable: “UK bilateral cumulation”, “OT bilateral cumulation”, “EU bilateral cumulation”, “Norway bilateral cumulation”, “Switzerland bilateral cumulation”, “intra-regional cumulation”, “inter-regional cumulation”, “extended cumulation with country x” where “x” is the TA country, EPA country or DCTS country.\n\nA proof of origin:\n\n- must be made out in English and, if handwritten, completed in ink\n\n- must bear the signature of the exporter\n\n- may be sent electronically from the exporter to the importer\n\nAn exporter may make out a proof of origin after exportation of the goods to which it relates if:\n\n- it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances\n\n- it was issued but was not accepted at importation for technical reasons\n\n- the final destination of the goods concerned was determined during their transportation or storage and after splitting of a consignment, in accordance with the Origin Regulations.\n"}},{"id":"dcts-general-enhanced/wholly-obtained","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained","content":"1. In Part 1 of the Act and in Column 3 of the tables in Part 2 and Part 3 of Schedule 1 to these Regulations, any reference to goods being wholly obtained in a country or territory includes the following specified cases—\n\n    - (a) mineral products extracted from the soil or seabed of the qualifying DCTS country;\n\n    - (b) live animals born and raised in the qualifying DCTS country;\n\n    - (c) products from live animals raised in the qualifying DCTS country;\n\n    - (d) products from slaughtered animals born and raised in the qualifying DCTS country;\n\n    - (e) products obtained by hunting, fishing or harvesting conducted in the qualifying DCTS country but not beyond the outer limits of the territorial sea of the qualifying DCTS country;\n\n    - (f) products of aquaculture in the qualifying DCTS country but not beyond the outer limits of the territorial sea of the qualifying DCTS country;\n\n    - (g) products of fish, shellfish, and other marine life taken from the sea, seabed or subsoil outside any territorial sea, by vessels which are—\n\n      - (i) registered in the qualifying DCTS country or in the United Kingdom, and\n\n      - (ii) entitled to fly the flag of the qualifying DCTS country or the United Kingdom;\n\n    - (h) products made exclusively from the products referred to in sub-paragraph (g) , on board factory ships which are—\n\n      - (i) registered in the qualifying DCTS country or in the United Kingdom, and\n\n      - (ii) entitled to fly the flag of the qualifying DCTS country or the United Kingdom;\n\n    - (i) used goods that are waste or scrap derived from production in the qualifying DCTS country;\n\n    - (j) used goods collected in the qualifying DCTS country and fit only for the recovery of raw materials;\n\n    - (k) products extracted from the seabed or subsoil which is situated outside any territorial sea provided the qualifying DCTS country has exclusive exploitation rights;\n\n    - (l) a plant, plant good, or fungus, grown, cultivated, harvested, picked, or gathered in the qualifying DCTS country;\n\n    - (m) goods produced in the qualifying DCTS country exclusively from the things specified in sub-paragraphs (a) to (l) .\n\n2. For the purposes of intra-regional cumulation under regulation 18, goods specified in paragraph (1) (g) and (h) must be regarded as originating from the qualifying DCTS country under whose flag the vessel or factory ship sails.\n\n{{ Article 7 }}\n"}},{"id":"dcts-general-enhanced/neutral-elements","type":"rules_of_origin_article","attributes":{"article":"neutral-elements","content":"1. In determining the origin of goods, neutral elements used to process, or used in the course of processing, the goods are to be disregarded.\n\n2. In this regulation, “neutral elements” means—\n\n    - (a) energy in the form of fuel, or in any other form;\n\n    - (b) plant or equipment, including machinery and tools;\n\n    - (c) materials which do not form part of, or are not integral to, the final composition of the goods.\n\n{{ Article 15 }}\n"}},{"id":"dcts-general-enhanced/cumulation-export","type":"rules_of_origin_article","attributes":{"article":"cumulation-export","content":"### 17. Bilateral cumulation with the British Islands, a British overseas territory, the European Union, Norway and Switzerland\n\n1. An exporter may regard goods originating from the British Islands, a British overseas territory, the European Union, Norway or Switzerland as goods originating from a qualifying DCTS country if the conditions set out in paragraph (2) are met.\n\n2. The conditions mentioned in paragraph (1) are that—\n\n    - (a) the goods are further processed in a qualifying DCTS country, and\n\n    - (b) the processing carried out in the qualifying DCTS country where the goods are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) .\n\n3. For the purposes of paragraph (1) , bilateral cumulation does not apply to goods listed in Chapters 1 to 24 that originate from Norway or Switzerland.\n\n4. In this regulation—\n\n    “bilateral cumulation” refers to the treatment of goods originating from the British Islands, a British overseas territory, the European Union, Norway or Switzerland as goods originating from a qualifying DCTS country in the circumstances described in paragraph (1) ;“British overseas territory” does not include Gibraltar or the Sovereign Base Areas of Akrotiri and Dhekelia.\n\n### 18. Intra-regional cumulation: countries in the same regional group\n\n1. An exporter may regard the goods in paragraph (2) as goods originating from a qualifying DCTS country (in this regulation, “the cumulating DCTS country”) if the conditions set out in paragraph (3) are met.\n\n2. The goods mentioned in paragraph (1) are—\n\n   - (a) qualifying DCTS goods which under regulation 4 are to be regarded as originating from another qualifying DCTS country in the same regional group as the cumulating DCTS country;\n\n   - (b) goods originating from an FTA partner in the same regional group as the cumulating DCTS country, in accordance with a trade arrangement between the FTA partner and the United Kingdom implemented under section 9 of the Act (preferential rates: arrangements with countries or territories outside the UK) .\n\n3. The conditions mentioned in paragraph (1) are that—\n\n   - (a) the goods are further processed in the cumulating DCTS country,\n\n   - (b) the goods are not excluded under paragraph (4) ,\n\n   - (c) the goods, when originating from an FTA partner country under paragraph (2) (b) , would on the declaration acceptance date qualify for a nil rate of import duty were they imported into the UK directly from the FTA partner,\n\n   - (d) the cumulating DCTS country complies with the conditions relating to customs cooperation and verification of proof of origin provided for by regulation 16 of the DCTS Regulations,\n\n   - (e) the processing carried out in the cumulating DCTS country where the goods are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) , and\n\n   - (f) in the case of textile goods, in addition to meeting the condition set out in sub-paragraph (e) , the processing carried out in the qualifying DCTS country where the goods are further processed goes beyond one or more of the following—\n\n     - (i) fitting of buttons or other types of fastenings;\n\n     - (ii) making of button-holes;\n\n     - (iii) finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses and other apparel;\n\n     - (iv) hemming of handkerchiefs, table linen and other textile articles;\n\n     - (v) fitting of trimmings and accessories including pockets, labels and badges;\n\n     - (vi) ironing and other preparations of garments for sale ready-made.\n\n4. The goods or materials listed in the second column of the table in Schedule 2 are to be excluded from intra-regional cumulation within a regional group marked “X” in the corresponding entry in the third or fourth column, or, as the case may be, in each of those columns, of that table if—\n\n   - (a) the DCTS rate applicable to those goods or materials in the United Kingdom under Part 4 of the DCTS Regulations is not the same for all the countries or territories concerned, and\n\n   - (b) the goods or materials concerned would benefit, through intra-regional cumulation, from a tariff treatment more favourable than the one from which they would benefit if directly exported to the United Kingdom.\n\n5. Where the condition set out in paragraph (3) (e) is not met or, in the case of textile goods, where the conditions set out in paragraph (3) (e) and (f) are not met, the final goods are to be regarded as originating from the qualifying DCTS country involved in the intra-regional cumulation from which the largest share of the value of the materials used in the manufacture of the final goods originates.\n\n6. For the purposes of paragraph (5) , the final good must still meet the conditions specified in regulation 4 to be regarded as originating from that qualifying DCTS country.\n\n7. In this regulation—\n\n    “intra-regional cumulation” refers to the treatment of goods originating from a qualifying DCTS country or an FTA partner country in the same regional group as another qualifying DCTS country (“C”) as goods originating from C in the circumstances described in this regulation;“DCTS rate” has the meaning given in regulation 2(1) of the DCTS Regulations.\n\n### 19. Inter-regional cumulation: qualifying DCTS countries in different regional groups\n\n1. An exporter may regard the goods in paragraph (2) as goods originating from a qualifying DCTS country (in this regulation, “the cumulating DCTS country”) if—\n\n   - (a) the goods are further processed in the cumulating DCTS country,\n\n   - (b) the conditions set out in paragraph (3) are met, and\n\n   - (c) the Secretary of State has published a notice under paragraph (4) .\n\n2. The goods mentioned in paragraph (1) are qualifying DCTS goods which under regulation 4 are to be regarded as originating from a qualifying DCTS country in a different regional group to the cumulating DCTS country.\n\n3. The conditions mentioned in paragraph (1) (b) are that—\n\n   - (a) the cumulating DCTS country complies with the conditions relating to customs cooperation and verification of proof of origin provided for by regulation 16 of the DCTS Regulations;\n\n   - (b) the processing carried out in the cumulating DCTS country where the materials are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) ;\n\n   - (c) in the case of textile goods, in addition to meeting the condition set out in sub-paragraph (b) , the processing carried out in the qualifying DCTS country where the materials are further processed or incorporated goes beyond one or more of the following—\n\n     - (i) fitting of buttons or other types of fastenings;\n\n     - (ii) making of button-holes;\n\n     - (iii) finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses and other apparel;\n\n     - (iv) hemming of handkerchiefs, table linen and other textile articles;\n\n     - (v) fitting of trimmings and accessories including pockets, labels and badges;\n\n     - (vi) ironing and other preparations of garments for sale ready-made;\n\n   - (d) the cumulating DCTS country submits a written request to the Secretary of State, providing evidence of the trade benefits of allowing the inter-regional cumulation;\n\n   - (e) the Secretary of State, after taking that evidence into account, is satisfied that there would be trade benefits in allowing the inter-regional cumulation.\n\n4. The Secretary of State may publish a notice specifying—\n\n   - (a) the qualifying DCTS countries and goods in respect of which paragraph (1) applies;\n\n   - (b) the date from which the inter-regional cumulation may take effect;\n\n   - (c) if the Secretary of State considers it appropriate, the materials in respect of which the inter-regional cumulation may apply.\n\n5. Where the condition set out in paragraph (3) (b) is not met or, in the case of textile goods, where the conditions set out in paragraph (3) (b) and (c) are not met, the final goods are to be regarded as originating from the qualifying DCTS country involved in the inter-regional cumulation from which the largest share of the value of the materials used in the manufacture or the final goods originates.\n\n6. For the purposes of paragraph (5) , the final good must still meet the conditions specified in regulation 4 to be regarded as originating from that qualifying DCTS country.\n\n7. In this regulation, “inter-regional cumulation” refers to the treatment of goods originating from a qualifying DCTS country (“B”) in a regional group as goods originating from another qualifying DCTS country in a regional group (“C”) , where C is in a different regional group to B, in the circumstances described in this regulation.\n\n### 20. Extended cumulation\n\n1. An exporter may regard goods originating from a country or territory in accordance with a trade arrangement between that country or territory (in this regulation, “the TA country”) and the United Kingdom, implemented under section 9 of the Act (preferential rates: arrangements with countries or territories outside the UK) , as goods originating from a qualifying DCTS country (in this regulation, “the cumulating beneficiary country”) if—\n\n   - (a) the goods are further processed in the cumulating beneficiary country,\n\n   - (b) the conditions set out in paragraph (3) are met,\n\n   - (c) regulations 17 to 19 and 21 do not apply, and\n\n   - (d) the Secretary of State has published a notice under paragraph (4) .\n\n2. Paragraph (1) does not apply to goods listed in Chapters 1 to 24.\n\n3. The conditions mentioned in paragraph (1) (b) are that—\n\n   - (a) the processing carried out in the cumulating beneficiary country where the materials are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) ,\n\n   - (b) the cumulating beneficiary country submits a written request to the Secretary of State, providing evidence of the trade benefits of allowing the extended cumulation,\n\n   - (c) the Secretary of State, after taking that evidence into account, is satisfied that there would be trade benefits in allowing the extended cumulation, and\n\n   - (d) the TA country agrees to cooperate administratively with the cumulating beneficiary country.\n\n4. The Secretary of State may publish a notice specifying—\n\n   - (a) the qualifying DCTS countries in respect of which paragraph (1) applies;\n\n   - (b) the date from which the extended cumulation may take effect;\n\n   - (c) the TA country concerned;\n\n   - (d) if the Secretary of State considers it appropriate, the materials in respect of which the extended cumulation may apply.\n\n5. In this regulation, “extended cumulation” refers to the treatment of goods originating from a country or territory, in accordance with a trade arrangement between that country or territory and the United Kingdom and implemented under section 9 of the Act, as goods originating from a qualifying DCTS country in the circumstances described in paragraph (1) .\n\n### 21. Extended cumulation for least developed countries\n\n1. An exporter may regard the goods in paragraph (2) as goods originating from an LDC (in this regulation, “the cumulating LDC”) if the conditions in paragraph (3) are met.\n\n2. The goods mentioned in paragraph (1) are—\n\n   - (a) qualifying DCTS goods which under regulation 4 are to be regarded as originating from a qualifying DCTS country;\n\n   - (b) goods originating from a country or territory listed in Schedule 4 (Economic Partnership Agreements) in accordance with a trade arrangement between that country or territory and the United Kingdom implemented under section 9 of the Act (preferential rates: arrangements with countries or territories outside the UK) .\n\n3. The conditions mentioned in paragraph (1) are that—\n\n   - (a) the goods are further processed in the cumulating LDC country,\n\n   - (b) the processing carried out in the cumulating LDC country where the materials are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) ,\n\n   - (c) the goods originating from the cumulating partner would, on the declaration acceptance date, qualify for a nil rate of import duty were the goods imported from the cumulating partner directly to the United Kingdom, and\n\n   - (d) the cumulating LDC complies with the conditions relating to customs cooperation and verification of proof of origin provided for by regulation 16 of the DCTS Regulations.\n\n4. In this regulation, “cumulating partner” refers to a country that an exporter in an LDC may cumulate with under paragraph (2) (a) and (b) of this regulation.\n\n{{ Articles 17 to 21 }}\n"}},{"id":"dcts-general-enhanced/originating_import","type":"rules_of_origin_article","attributes":{"article":"originating_import","content":"### Conditions that must be met for goods to be regarded as originating from a qualifying DCTS country\n\nQualifying DCTS goods listed in Columns 1 and 2 of the tables in Part 2 and Part 3 of Schedule 1 are to be regarded as originating from a qualifying DCTS country if:\n\n(a) the evidence requirements set out in regulations 5 and 24(4) are met;\n\n(b) the goods are wholly obtained in that qualifying DCTS country in accordance with regulation 7;\n\n(c) where the goods are obtained in two or more countries or territories, that qualifying DCTS country is the last country or territory in which processing of the goods which constitutes an important stage of manufacture has taken place in accordance with regulation 8;\n\n(d) in the case of returned goods, the requirements set out in regulation 23 are met;\n\n(e) the non-manipulation requirements set out in regulation 24(1) are met.\n"}},{"id":"dcts-general-enhanced/accessories","type":"rules_of_origin_article","attributes":{"article":"accessories","content":"### 9. Valuation\n\n1. “Value”, in relation to a material, means—\n\n    (a) the customs value, as determined in accordance with Article VII of GATT, at the time of importation of the material, or\n\n    (b) if that customs value is not known and cannot be ascertained, the first price proven, to the satisfaction of an HMRC officer, to have been paid for the material in the United Kingdom or in the qualifying DCTS country concerned.\n\n    (2) When calculating the value of non-originating material in relation to a good obtained in an LDC, the costs of freight, insurance, packing, and all other costs incurred in transporting the material to the location of the producer of the good may be deducted.\n\n    (3) In paragraph (1) (a) , “GATT” means the General Agreement on Tariffs and Trade 1994 (GATT) (being part of Annex 1A to the Agreement establishing the World Trade Organization (WTO) signed in Marrakesh on 15th April 1994(7) ).\n\n### 10. Averages\n\n1. Where the conditions specified in the tables in Part 2 and Part 3 of Schedule 1 refer to a maximum content of non-originating materials, this may be determined by reference to —\n\n    (a) the average ex-works price charged for goods sold during the reference period, *and*\n\n    (b) the average value of the non-originating materials used in the manufacture of the goods during the reference period.\n\n2. An exporter who has applied the method of determination set out in paragraph (1) must apply the same method in respect of the fiscal year following the reference period.\n\n3. But the exporter may cease to apply that method if, during a given fiscal year or shorter period of at least three months, the exporter records that fluctuations in costs or currency rates which justified such a method have ceased.\n\n4. In this regulation—\n\n    “fiscal year” means the year, beginning with the same date each year, defined by the exporter;\n\n    “reference period” means the preceding fiscal year or, where figures for a complete preceding fiscal year are not available, a shorter period of at least three months in the preceding fiscal year.\n\n### 11. Derogation in respect of use of non-originating materials\n\n1. Non-originating materials which, according to the conditions set out in the tables in Part 2 and Part 3 of Schedule 1, are not to be used in the manufacture of the goods, may nevertheless be used provided that—\n\n- (a) in relation to goods falling within any of Chapters 2 and 4 to 24 except processed fishery goods mentioned in Chapter 16, the net weight of the non-originating materials does not exceed 15% of the net weight of the goods;\n\n- (b) in relation to goods to which sub-paragraph (a) does not apply except goods falling within any of Chapters 50 to 63, for which the allowances mentioned in Notes 4 and 5 of Part 1 of Schedule 1 apply, the total value of the non-originating materials does not exceed 15% of the ex-works price of the goods;\n\n- (c) the percentage for the maximum content of non-originating materials in relation to the goods as specified in the tables in Part 2 and Part 3 of Schedule 1 is not exceeded.\n\n2. Paragraph (1) does not apply in relation to goods which are to be regarded as wholly obtained in a qualifying DCTS country under regulation 7.\n\n3. The allowance under the derogation in paragraph (1) applies to the sum of all the materials used in the manufacture of the goods where the condition in respect of those goods as set out in the tables in Part 2 and Part 3 of Schedule 1 is that such materials be wholly obtained in the qualifying DCTS country, but this does not affect the application of regulations 8(2) and 12(1) .\n\n### 12. Consignments of identical goods and packaging\n\n1. For the purposes of these Regulations, if a consignment consists of several goods, the origin of each good must be individually determined, including where the consignment consists of substantively identical goods classified under the same sub-heading.\n\n2. If, under Rule 5 of the Goods Classification Table Rules of Interpretation specified in section 1 of Part Two of the Tariff of the United Kingdom, packaging is included with the goods for classification purposes, it must be included in determining the origin of the goods.\n\n3. In this regulation, “the Tariff of the United Kingdom” has the meaning given in regulation 1(2) of the Tariff Regulations.\n\n### 13. Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in its price or which are not separately invoiced:\n\n- (a) are to be regarded as having the same origin as the piece of equipment, machine, apparatus or vehicle;\n\n- (b) may be taken into account when determining the originating status of the equipment, machine, apparatus or vehicle under regulation 4.\n"}},{"id":"dcts-general-enhanced/non-alteration","type":"rules_of_origin_article","attributes":{"article":"non-alteration","content":"### 24. Non-manipulation requirements in relation to goods\n\n1. The requirements mentioned in regulation 4(e) are that the goods must, at the declaration acceptance date—\n\n   - (a) be the same goods as were exported from the qualifying DCTS country,\n\n   - (b) not have been altered or transformed in any way after being exported from the qualifying DCTS country, and\n\n   - (c) not have been subjected to any operation after being exported from the qualifying DCTS country other than—\n\n     - (i) unloading, reloading, splitting, separation from bulk, storing, bottling, or any operation necessary to preserve them in good condition, or\n\n     - (ii) the adding or affixing of marks, labels, seals or any other documentation to ensure compliance with legal requirements applicable in any part of the United Kingdom.\n\n2. Where goods are imported into a qualifying DCTS country for the purpose of bilateral, intra-regional, inter-regional or extended cumulation under regulation 17, 18, 19, 20 or 21 respectively, they must—\n\n   - (a) be the same goods as were exported from the country or territory from which they originate,\n\n   - (b) not have been altered or transformed in any way, and\n\n   - (c) not have been subjected to any operation other than to preserve their condition.\n\n3. Goods may be stored, and consignments split up by or on behalf of the exporter, in a transit country or territory provided the goods are at all times under customs supervision in the transit country or territory.\n\n4. To enable an HMRC officer to verify that the requirements set out in paragraphs (1) to (3) have been met, the declarant must, if required, provide relevant evidence including any contractual transport documents (including bills of lading) , evidence based on the marking or numbering of packages and other evidence related to the goods themselves.\n\n{{ Article 24 }}\n"}},{"id":"dcts-general-enhanced/tolerances","type":"rules_of_origin_article","attributes":{"article":"tolerances","content":"### Note 4 - Tolerances applicable to goods made of a mixture of textile materials\n\n4.1.  Where, in relation to a good in the table in Part 2 or 3, reference is made to this Note, the conditions set out in Column 3 are not required to be applied to any basic textile materials used in the manufacture of the good and which, taken together, represent 10% or less of the total weight of all the basic textile materials used (see also Notes 4.3 and 4.4).\n\n4.2.  However, the tolerance mentioned in Note 4.1 may be applied only to mixed goods which have been made from two or more basic textile materials. The following are the basic textile materials:\n\n- silk;\n\n- wool;\n\n- coarse animal hair;\n\n- fine animal hair;\n\n- horsehair;\n\n- cotton;\n\n- paper-making materials and paper;\n\n- flax;\n\n- true hemp;\n\n- jute and other textile bast fibres;\n\n- sisal and other textile fibres of the genus Agave;\n\n- coconut, abaca, ramie, and other vegetable textile fibres;\n\n- synthetic man-made filaments;\n\n- artificial man-made filaments;\n\n- current-conducting filaments;\n\n- synthetic man-made staple fibres of polypropylene;\n\n- synthetic man-made staple fibres of polyester;\n\n- synthetic man-made staple fibres of polyamide;\n\n- synthetic man-made staple fibres of polyacrylonitrile;\n\n- synthetic man-made staple fibres of polyimide;\n\n- synthetic man-made staple fibres of polytetrafluoroethylene;\n\n- synthetic man-made staple fibres of poly(phenylene sulphide);\n\n- synthetic man-made staple fibres of poly(vinyl chloride);\n\n- other synthetic man-made staple fibres;\n\n- artificial man-made staple fibres of viscose;\n\n- other artificial man-made staple fibres;\n\n- yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped;\n\n- yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped;\n\n- goods of heading 5605 incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;\n\n- other goods of heading 5605;\n\n- glass fibres;\n\n- metal fibres.\n\nExample:\n\nA yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating materials which are synthetic staple fibres which do not satisfy the conditions may be used, provided that their total weight does not exceed 10% of the weight of the yarn.\n\nExample:\n\nA woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the conditions, or woollen yarn which does not satisfy the conditions, or a combination of the two, may be used, provided that their total weight does not exceed 10% of the weight of the fabric.\n\n4.3.  In the case of goods incorporating “yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped”, the tolerance is 20% in respect of this yarn.\n\n4.4.  In the case of goods incorporating “strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film”, the tolerance is 30% in respect of this strip.\n\n### Note 5 — Other tolerances applicable to certain textile goods\n\n5.1.  Where, in the table in Part 2 or 3, reference is made to this Note, textile materials which do not satisfy the condition set out in Column 3 for the made-up good concerned, may be used, provided that they are classified in a heading other than that of the good and that their value does not exceed 8% of the ex-works price of the good.\n\n5.2.  Without prejudice to Note 5.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile goods, whether or not they contain textiles.\n\nExample:\n\nIf a condition in the tables provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.\n\n5.3.  Where a percentage-rule applies, the value of non-originating materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.\n"}},{"id":"dcts-general-enhanced/packaging","type":"rules_of_origin_article","attributes":{"article":"packaging","content":"### Consignments of identical goods and packaging\n\n1. For the purposes of these Regulations, if a consignment consists of several goods, the origin of each good must be individually determined, including where the consignment consists of substantively identical goods classified under the same sub-heading.\n\n2. If, under Rule 5 of the Goods Classification Table Rules of Interpretation specified in section 1 of Part Two of the Tariff of the United Kingdom, packaging is included with the goods for classification purposes, it must be included in determining the origin of the goods.\n\n3. In this regulation, \"the Tariff of the United Kingdom\" has the meaning given in regulation 1(2) of the Tariff Regulations.\n"}},{"id":"dcts-general-enhanced/insufficient-processing","type":"rules_of_origin_article","attributes":{"article":"insufficient-processing","content":"### Processing: important stage of manufacture condition\n\n1. Subject to the derogation in regulation 11(1) , the processing of goods constitutes an important stage of manufacture if the processing meets the conditions specified—\n\n    - (a) in respect of LDCs in Part 2 of Schedule 1;\n\n    - (b) for other qualifying DCTS countries in Part 3 of Schedule 1.\n\n2. For the purposes of paragraph (1) , the processing of goods only by one or more of the following operations does not constitute an important stage of manufacture—\n\n   - (a) preserving operations to ensure that the goods retain their condition during transport and storage;\n\n   - (b) the breaking up or assembly of packages;\n\n   - (c) washing, cleaning or the removal of dust, oxide, oil, paint or other coverings;\n\n   - (d) the ironing of textiles;\n\n   - (e) simple painting and polishing operations;\n\n   - (f) the husking or partial or total milling of rice or the polishing or glazing of cereals or rice;\n\n   - (g) operations to colour or flavour sugar or form sugar lumps or the partial or total milling of crystal sugar;\n\n   - (h) the peeling, stoning or shelling of fruits, nuts or vegetables;\n\n   - (i) sharpening, simple grinding or simple cutting;\n\n   - (j) sifting, screening, classifying, sorting, including the making-up of sets of articles;\n\n   - (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;\n\n   - (l) the affixing or printing of marks, labels, logos or other like distinguishing signs on goods or their packaging;\n\n   - (m) the simple mixing of goods, whether or not of different kinds or the mixing of sugar with any material;\n\n   - (n) the simple addition of water or dilution, dehydration or denaturation of goods;\n\n   - (o) the simple assembly of parts of goods to constitute a complete good or the disassembly of goods into parts;\n\n   - (p) the slaughtering of animals.\n\n3. An operation described as simple in paragraph (2) is to be regarded as simple if no specialist skills, or machines, apparatus or tools especially produced or installed for it, are required for it to be carried out.\n\n{{ Article 8 }}\n"}},{"id":"dcts-general-enhanced/cumulation-import","type":"rules_of_origin_article","attributes":{"article":"cumulation-import","content":"### 17. Bilateral cumulation with the British Islands, a British overseas territory, the European Union, Norway and Switzerland\n\n1. An exporter may regard goods originating from the British Islands, a British overseas territory, the European Union, Norway or Switzerland as goods originating from a qualifying DCTS country if the conditions set out in paragraph (2) are met.\n\n2. The conditions mentioned in paragraph (1) are that—\n\n    - (a) the goods are further processed in a qualifying DCTS country, and\n\n    - (b) the processing carried out in the qualifying DCTS country where the goods are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) .\n\n3. For the purposes of paragraph (1) , bilateral cumulation does not apply to goods listed in Chapters 1 to 24 that originate from Norway or Switzerland.\n\n4. In this regulation—\n\n    “bilateral cumulation” refers to the treatment of goods originating from the British Islands, a British overseas territory, the European Union, Norway or Switzerland as goods originating from a qualifying DCTS country in the circumstances described in paragraph (1) ;“British overseas territory” does not include Gibraltar or the Sovereign Base Areas of Akrotiri and Dhekelia.\n\n### 18. Intra-regional cumulation: countries in the same regional group\n\n1. An exporter may regard the goods in paragraph (2) as goods originating from a qualifying DCTS country (in this regulation, “the cumulating DCTS country”) if the conditions set out in paragraph (3) are met.\n\n2. The goods mentioned in paragraph (1) are—\n\n   - (a) qualifying DCTS goods which under regulation 4 are to be regarded as originating from another qualifying DCTS country in the same regional group as the cumulating DCTS country;\n\n   - (b) goods originating from an FTA partner in the same regional group as the cumulating DCTS country, in accordance with a trade arrangement between the FTA partner and the United Kingdom implemented under section 9 of the Act (preferential rates: arrangements with countries or territories outside the UK) .\n\n3. The conditions mentioned in paragraph (1) are that—\n\n   - (a) the goods are further processed in the cumulating DCTS country,\n\n   - (b) the goods are not excluded under paragraph (4) ,\n\n   - (c) the goods, when originating from an FTA partner country under paragraph (2) (b) , would on the declaration acceptance date qualify for a nil rate of import duty were they imported into the UK directly from the FTA partner,\n\n   - (d) the cumulating DCTS country complies with the conditions relating to customs cooperation and verification of proof of origin provided for by regulation 16 of the DCTS Regulations,\n\n   - (e) the processing carried out in the cumulating DCTS country where the goods are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) , and\n\n   - (f) in the case of textile goods, in addition to meeting the condition set out in sub-paragraph (e) , the processing carried out in the qualifying DCTS country where the goods are further processed goes beyond one or more of the following—\n\n     - (i) fitting of buttons or other types of fastenings;\n\n     - (ii) making of button-holes;\n\n     - (iii) finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses and other apparel;\n\n     - (iv) hemming of handkerchiefs, table linen and other textile articles;\n\n     - (v) fitting of trimmings and accessories including pockets, labels and badges;\n\n     - (vi) ironing and other preparations of garments for sale ready-made.\n\n4. The goods or materials listed in the second column of the table in Schedule 2 are to be excluded from intra-regional cumulation within a regional group marked “X” in the corresponding entry in the third or fourth column, or, as the case may be, in each of those columns, of that table if—\n\n   - (a) the DCTS rate applicable to those goods or materials in the United Kingdom under Part 4 of the DCTS Regulations is not the same for all the countries or territories concerned, and\n\n   - (b) the goods or materials concerned would benefit, through intra-regional cumulation, from a tariff treatment more favourable than the one from which they would benefit if directly exported to the United Kingdom.\n\n5. Where the condition set out in paragraph (3) (e) is not met or, in the case of textile goods, where the conditions set out in paragraph (3) (e) and (f) are not met, the final goods are to be regarded as originating from the qualifying DCTS country involved in the intra-regional cumulation from which the largest share of the value of the materials used in the manufacture of the final goods originates.\n\n6. For the purposes of paragraph (5) , the final good must still meet the conditions specified in regulation 4 to be regarded as originating from that qualifying DCTS country.\n\n7. In this regulation—\n\n    “intra-regional cumulation” refers to the treatment of goods originating from a qualifying DCTS country or an FTA partner country in the same regional group as another qualifying DCTS country (“C”) as goods originating from C in the circumstances described in this regulation;“DCTS rate” has the meaning given in regulation 2(1) of the DCTS Regulations.\n\n### 19. Inter-regional cumulation: qualifying DCTS countries in different regional groups\n\n1. An exporter may regard the goods in paragraph (2) as goods originating from a qualifying DCTS country (in this regulation, “the cumulating DCTS country”) if—\n\n   - (a) the goods are further processed in the cumulating DCTS country,\n\n   - (b) the conditions set out in paragraph (3) are met, and\n\n   - (c) the Secretary of State has published a notice under paragraph (4) .\n\n2. The goods mentioned in paragraph (1) are qualifying DCTS goods which under regulation 4 are to be regarded as originating from a qualifying DCTS country in a different regional group to the cumulating DCTS country.\n\n3. The conditions mentioned in paragraph (1) (b) are that—\n\n   - (a) the cumulating DCTS country complies with the conditions relating to customs cooperation and verification of proof of origin provided for by regulation 16 of the DCTS Regulations;\n\n   - (b) the processing carried out in the cumulating DCTS country where the materials are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) ;\n\n   - (c) in the case of textile goods, in addition to meeting the condition set out in sub-paragraph (b) , the processing carried out in the qualifying DCTS country where the materials are further processed or incorporated goes beyond one or more of the following—\n\n     - (i) fitting of buttons or other types of fastenings;\n\n     - (ii) making of button-holes;\n\n     - (iii) finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses and other apparel;\n\n     - (iv) hemming of handkerchiefs, table linen and other textile articles;\n\n     - (v) fitting of trimmings and accessories including pockets, labels and badges;\n\n     - (vi) ironing and other preparations of garments for sale ready-made;\n\n   - (d) the cumulating DCTS country submits a written request to the Secretary of State, providing evidence of the trade benefits of allowing the inter-regional cumulation;\n\n   - (e) the Secretary of State, after taking that evidence into account, is satisfied that there would be trade benefits in allowing the inter-regional cumulation.\n\n4. The Secretary of State may publish a notice specifying—\n\n   - (a) the qualifying DCTS countries and goods in respect of which paragraph (1) applies;\n\n   - (b) the date from which the inter-regional cumulation may take effect;\n\n   - (c) if the Secretary of State considers it appropriate, the materials in respect of which the inter-regional cumulation may apply.\n\n5. Where the condition set out in paragraph (3) (b) is not met or, in the case of textile goods, where the conditions set out in paragraph (3) (b) and (c) are not met, the final goods are to be regarded as originating from the qualifying DCTS country involved in the inter-regional cumulation from which the largest share of the value of the materials used in the manufacture or the final goods originates.\n\n6. For the purposes of paragraph (5) , the final good must still meet the conditions specified in regulation 4 to be regarded as originating from that qualifying DCTS country.\n\n7. In this regulation, “inter-regional cumulation” refers to the treatment of goods originating from a qualifying DCTS country (“B”) in a regional group as goods originating from another qualifying DCTS country in a regional group (“C”) , where C is in a different regional group to B, in the circumstances described in this regulation.\n\n### 20. Extended cumulation\n\n1. An exporter may regard goods originating from a country or territory in accordance with a trade arrangement between that country or territory (in this regulation, “the TA country”) and the United Kingdom, implemented under section 9 of the Act (preferential rates: arrangements with countries or territories outside the UK) , as goods originating from a qualifying DCTS country (in this regulation, “the cumulating beneficiary country”) if—\n\n   - (a) the goods are further processed in the cumulating beneficiary country,\n\n   - (b) the conditions set out in paragraph (3) are met,\n\n   - (c) regulations 17 to 19 and 21 do not apply, and\n\n   - (d) the Secretary of State has published a notice under paragraph (4) .\n\n2. Paragraph (1) does not apply to goods listed in Chapters 1 to 24.\n\n3. The conditions mentioned in paragraph (1) (b) are that—\n\n   - (a) the processing carried out in the cumulating beneficiary country where the materials are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) ,\n\n   - (b) the cumulating beneficiary country submits a written request to the Secretary of State, providing evidence of the trade benefits of allowing the extended cumulation,\n\n   - (c) the Secretary of State, after taking that evidence into account, is satisfied that there would be trade benefits in allowing the extended cumulation, and\n\n   - (d) the TA country agrees to cooperate administratively with the cumulating beneficiary country.\n\n4. The Secretary of State may publish a notice specifying—\n\n   - (a) the qualifying DCTS countries in respect of which paragraph (1) applies;\n\n   - (b) the date from which the extended cumulation may take effect;\n\n   - (c) the TA country concerned;\n\n   - (d) if the Secretary of State considers it appropriate, the materials in respect of which the extended cumulation may apply.\n\n5. In this regulation, “extended cumulation” refers to the treatment of goods originating from a country or territory, in accordance with a trade arrangement between that country or territory and the United Kingdom and implemented under section 9 of the Act, as goods originating from a qualifying DCTS country in the circumstances described in paragraph (1) .\n\n### 21. Extended cumulation for least developed countries\n\n1. An exporter may regard the goods in paragraph (2) as goods originating from an LDC (in this regulation, “the cumulating LDC”) if the conditions in paragraph (3) are met.\n\n2. The goods mentioned in paragraph (1) are—\n\n   - (a) qualifying DCTS goods which under regulation 4 are to be regarded as originating from a qualifying DCTS country;\n\n   - (b) goods originating from a country or territory listed in Schedule 4 (Economic Partnership Agreements) in accordance with a trade arrangement between that country or territory and the United Kingdom implemented under section 9 of the Act (preferential rates: arrangements with countries or territories outside the UK) .\n\n3. The conditions mentioned in paragraph (1) are that—\n\n   - (a) the goods are further processed in the cumulating LDC country,\n\n   - (b) the processing carried out in the cumulating LDC country where the materials are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) ,\n\n   - (c) the goods originating from the cumulating partner would, on the declaration acceptance date, qualify for a nil rate of import duty were the goods imported from the cumulating partner directly to the United Kingdom, and\n\n   - (d) the cumulating LDC complies with the conditions relating to customs cooperation and verification of proof of origin provided for by regulation 16 of the DCTS Regulations.\n\n4. In this regulation, “cumulating partner” refers to a country that an exporter in an LDC may cumulate with under paragraph (2) (a) and (b) of this regulation.\n\n{{ Articles 17 to 21 }}\n"}},{"id":"dcts-general-enhanced/sets","type":"rules_of_origin_article","attributes":{"article":"sets","content":"Goods in a set for retail sale are to be regarded as goods originating from a qualifying DCTS country if:\n\n(a) all the components are originating goods, *or*\n\n(b) where the set is composed of a mixture of originating goods and non-originating goods, the value of the non-originating goods does not exceed 15% of the ex-works price of the set.\n"}},{"id":"dcts-general-enhanced/origin_processes","type":"rules_of_origin_article","attributes":{"article":"origin_processes","content":"## Validity of a proof of origin\nA proof of origin shall be valid for a period expiring two years after the date on which it was made out and may be presented to HMRC within this period.\n\nProofs of origin submitted after the expiry of their validity period may be accepted where the failure to submit them is due to exceptional circumstances.\n\nProofs of origin may apply to:\n\n- a single shipment of originating goods\n\n- multiple shipments of identical goods which:\n\n  - are imported within the framework of frequent and continuous trade flows of a significant commercial value not exceeding 12 months\n\n  - are the subject of the same contract of sale\n\n\n  - are classified in the same code (eight digits) of the Combined Nomenclature\n  - come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office in the UK\n\nOn request of the importer, where unassembled or disassembled products falling within Section XVI or XVII or heading 7308 or 9406 of the Harmonised System are imported in instalments for transport or production reasons, a single proof of origin for such products may be used in accordance with the requirements laid down by HMRC.\n\n## Exemptions from proof of origin requirements\n\nPersonal goods and those imported by way of trade shall be exempted from the obligation to make out and produce a proof of origin:\n\nThe goods referred to above must meet the following conditions:\n\n- their total value does not exceed £1000\n\n- they have been declared as meeting the conditions for benefiting from the Origin Regulations\n\n- there is no doubt as to the veracity of that declaration\n\n## Discrepancies and errors\n\n- Slight discrepancies discovered between the statements made in an origin declaration and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the goods shall not in themselves render the origin declaration null and void if it is duly established that that it does correspond to the goods submitted.\n\n- Obvious errors on an origin declaration shall not cause it to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made.\n\n\u003c!--\n### Replacement of origin declarations\n\nWhere originating DCTS goods not yet released for free circulation in the UK are placed under customs control, the UK re-consignor may replace the initial origin declaration (origin declaration or Form A) by one or more replacement origin declarations for the purposes of sending all or some of the products to Switzerland.\n\nWhere an origin declaration is replaced, the UK re-consignor shall indicate the following on the initial origin declaration:\n\n- the particulars of the replacement origin declaration\n\n- their name and address\n\n- the name and address of the consignee or consignees in Switzerland\n\nThe initial origin declaration must be marked “Replaced”.\n\nThe re-consignor shall indicate the following on the replacement origin declaration:\n\n- all the particulars of the re-consigned goods taken from the initial origin declaration issued by the beneficiary country\n\n- the date on which the initial origin declaration was made out\n\n- the particulars of the initial origin declaration including references to any cumulation\n\n- their name, address and Economic Operator Registration Identification (EORI) number\n\n- the name and address of the consignee or consignees in Switzerland\n\nThe replacement statement on origin must be marked “Replacement”\n\nRe-consignments from Switzerland shall be accompanied by an origin declaration in the form of a statement on origin made out by a Registered Exporter.]\n//--\u003e\n\n## Annex A - Form A\n\nForm A (https://www.gov.uk/guidance/completing-generalised-scheme-of-preferences-form-a) must bear a serial number, printed or otherwise, or, where there is no serial number, a reference to the commercial invoice by which it can be identified does not need to be stamped and signed by an authority designated by the beneficiary country, so does not need to be an original.\n\n|Box|Detail|\n|-|-|\n|Box\u0026nbsp;1|Enter the full name and business address of the exporter.|\n|Box\u0026nbsp;2|**Consignee**\u003cbr\u003eThe completion of this box is optional, but you are recommended to enter the name and address of the consignee where this is known. For exports to exhibitions which are later sent on to the UK, insert also the name and address of the exhibition.|\n|Box\u0026nbsp;3|**Transport details**\u003cbr\u003eYou should complete this box on the basis of available information. If you do not have details of the transport arrangements, then leave this box blank.|\n|Box\u0026nbsp;4|**For official use**\u003cbr\u003eThis box is reserved for the use of the certifying authority. However, if the Form A has been made out after the goods have been shipped, stamp or write “Issued Retrospectively”.|\n|Box\u0026nbsp;5|**Item number**\u003cbr\u003eIf different types of goods are shown separately on the invoice(s), show each type separately on the Form A and itemise them (1, 2, 3 etc), so they can be cross-checked to the invoice if necessary.|\n|Box\u0026nbsp;6|**Marks and numbers**\u003cbr\u003eEnter the identifying marks and numbers that appear on the packages. If the packages are marked with the address of the consignee, state the address. If they are not marked in any way, put 'No marks and numbers'. If both originating and non-originating goods are packed together, add 'Part contents only' at the end of each entry.\n|Box\u0026nbsp;7|**Number and kind of packages, description of goods**\u003cbr\u003e\u003cbr\u003e**Bulk Goods**\u003cbr\u003eIdentify the goods by giving a reasonably full commercial description e.g. 'photocopiers' or 'typewriters' rather than 'office machinery'. However, if the invoices give full identifying details (which need not necessarily include details of the marks and numbers of the packages) only a general description is needed. For goods in bulk which are not individually packed, insert 'In bulk'. The quantity shown must be the same as, or relatable to, the quantity shown on the invoice for the goods (e.g. if the invoice shows 100 cartons and these are loaded on to 10 pallets, specify '100 cartons' NOT '10 pallets').\u003cbr\u003e\u003cbr\u003e**Mixed consignments**\u003cbr\u003eFor consignments containing both originating and non-originating goods, describe only the originating goods on the Form A. You may be unable to avoid showing originating and non- originating goods on the same invoice. In this case, mark the invoice (for example, with an asterisk) to show which goods are non-originating and put an appropriate statement in Box 7 immediately below the description of the goods, e.g. 'Goods marked * on the invoice are non-originating and are not covered by this Form A'. The same considerations will apply if you have a mixed consignment of goods qualifying by virtue of a derogation and others which are not covered by that derogation.\u003cbr\u003e\u003cbr\u003e**Unused space**\u003cbr\u003eDraw a horizontal line under the final item in this box and rule through the unused space with a 'Z-shaped' line.|\n|Box\u0026nbsp;8|**Origin criterion**\u003cbr\u003eThis box signifies to HMRC which origin rule has been applied to the goods. As described in the note about it on the reverse of the Form A, enter the code:\u003cbr\u003e\u003cbr\u003e- “P” for wholly obtained goods and\u003cbr\u003e- “W”, followed by the heading, where the goods have been sufficiently processed.\u003cbr\u003e\u003cbr\u003eFor example:  for wholly obtained goods of, say, heading 96.18, the indication should read: \"P\" and for sufficiently processed goods of the same heading, it should read: \"W” 96.18.\u003cbr\u003e\u003cbr\u003eFailure to complete this box correctly could lead to the rejection of the Form A.|\n|Box\u0026nbsp;9|**Gross weight or other quantity**\u003cbr\u003eInsert the quantity in metric units (e.g. kilograms, litres etc).|\n|Box\u0026nbsp;10|**Number and date of invoice**\u003cbr\u003eYou are recommended to enter the details of the commercial invoice as this ensures the signatory has verified the ex-works price.|\n|Box\u0026nbsp;11|**Certification**\u003cbr\u003eThis field may be left blank. The UK no longer requires the Form A to be certified by a designated authority in the exporting GSP country.\n|Box\u0026nbsp;12|**Declaration by the exporter**\u003cbr\u003eComplete this box by inserting the name of the country in which the goods are considered to have originated. You should take into account that where the provisions for regional cumulation have been applied, that country may not be the same as the country of final processing or the country of exportation.\u003cbr\u003e\u003cbr\u003eFor the importing country you must put 'United Kingdom'; indicating a different importing country (e.g. European Union) will lead to the Form A not being accepted. Only the exporter, or a person duly authorised by the exporter, can sign this declaration.\u003cbr\u003e\u003cbr\u003eForwarding agents acting simply in that capacity are not exporters and must not sign this box. By signing this form, you declare that the goods qualify under the provisions of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 and the Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme)) Regulations 2023. If the declaration is incorrect, you will have committed an offence which may incur penalties.|\n\n## Annex B - Making out an origin declaration\n\nAn origin declaration [(including a replacement origin declaration)] must:\n\n- be made out on an invoice or any other commercial document that describes the goods in sufficient detail to enable them to be identified\n\n- include the following data elements:\n\n  1. exporter’s name and business address\n\n  2. date of direct shipment to the UK\n\n  3. other references, e.g. purchase order no.\n\n  4. consignee’s name and business\n\n  5. purchaser’s name and address (if not the consignee)\n\n  6. country of transhipment\n\n  7. country of origin of the goods. If the shipment includes goods of different origins, enter details against data element 12\n\n  8. transportation details\n\n  9. terms of sale\n\n  10. currency\n\n  11. number of packages\n\n  12. specification of commodities (kind of packages, marks and numbers, general description and characteristics, i.e. grade, quality)\n\n  13. quantity\n\n  14. unit price\n\n  15. total price\n\n  16. net weight\n\n  17. gross weight\n\n  18. invoice total\n\n- include the text below incorporating the information required by the footnotes.\n\nThe exporter of the products covered by this document (customs identification No (1)) declares that, except where otherwise clearly indicated, these products are of (2) preferential origin in accordance with the rules of origin of the Developing Countries Trading Scheme of the UK and that the origin criterion met is (3).\n\n(Place and date (4))\n\n(Name and signature of the exporter)\n\n1. Enter your customs identification number if allocated. Exporters in the UK exporting goods under bilateral cumulation[, or UK re-consignors re-exporting goods to Switzerland should enter their Economic Operators Registration and Identification (EORI) number].\n\n2. Enter the origin of the goods.\n\n3. Products wholly obtained: enter the letter ‘P’; Products sufficiently processed: enter the letter ‘W’ followed by a heading of the Harmonised System (example ‘W’ 9618).\n\n4. This may be omitted if included in the document itself.\n"}},{"id":"dcts-general-enhanced/originating_export","type":"rules_of_origin_article","attributes":{"article":"originating_export","content":"### Conditions that must be met for goods to be regarded as originating from a qualifying DCTS country\n\nQualifying DCTS goods listed in Columns 1 and 2 of the tables in Part 2 and Part 3 of Schedule 1 are to be regarded as originating from a qualifying DCTS country if:\n\n(a) the evidence requirements set out in regulations 5 and 24(4) are met;\n\n(b) the goods are wholly obtained in that qualifying DCTS country in accordance with regulation 7;\n\n(c) where the goods are obtained in two or more countries or territories, that qualifying DCTS country is the last country or territory in which processing of the goods which constitutes an important stage of manufacture has taken place in accordance with regulation 8;\n\n(d) in the case of returned goods, the requirements set out in regulation 23 are met;\n\n(e) the non-manipulation requirements set out in regulation 24(1) are met.\n"}},{"id":"a74025dc9ffb6d5b34d1f472826fd486","type":"rules_of_origin_v2_rule","attributes":{"rule":"Manufacture from materials of any heading, except that of the good.","rule_class":[],"operator":null,"footnotes":[]}},{"id":"b7ffdbe6ce527b361117267baab41291","type":"rules_of_origin_v2_rule","attributes":{"rule":"Manufacture in which the value of all the materials used does not exceed **70%** of the ex-works price of the good.","rule_class":["MAXNOM"],"operator":"or","footnotes":[]}},{"id":"4105e1a6cd628e2db1f7928cdf8c97a3","type":"rules_of_origin_rule_set","attributes":{"heading":"Chapter 84","subdivision":"Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof"},"relationships":{"rules":{"data":[{"id":"a74025dc9ffb6d5b34d1f472826fd486","type":"rules_of_origin_v2_rule"},{"id":"b7ffdbe6ce527b361117267baab41291","type":"rules_of_origin_v2_rule"}]}}},{"id":"c4e391a7b4d5db9ab631cf99d5cb710e","type":"rules_of_origin_origin_reference_document","attributes":{"ord_title":"The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023","ord_version":"2023 No. 557","ord_date":"19 June 2023","ord_original":"uksi_20230557_en.pdf"}}]}