DCTS (Developing Countries Trading Scheme)
The DCTS is a UK preference scheme that lowers or removes import duty on goods from eligible developing countries, replacing the old GSP.
Last reviewed 16 July 2026.
The Developing Countries Trading Scheme (DCTS) is the UK's unilateral trade preference programme, launched in 2023 to replace the Generalised Scheme of Preferences (GSP). It reduces or removes tariffs on many products imported from eligible developing countries, to support their trade and development.
The scheme has tiers — Comprehensive Preferences for least-developed countries (broadly duty-free, quota-free), Enhanced Preferences, and Standard Preferences — each with its own product coverage and rates. Goods must meet the scheme's rules of origin to qualify, and countries or product sectors can be 'graduated' out when they become competitive.
For importers sourcing from qualifying countries, the DCTS can meaningfully cut duty — but only where the origin rules are met and the specific product line is still covered and not graduated.
How it affects your landed cost
The DCTS can turn a duty-bearing product duty-free, which is a direct saving in your landed cost — but only if the origin rules are met and the line has not been graduated out. Before you bank that saving, check the current coverage for your commodity code and origin. Our calculator lets you compare the MFN and DCTS-preferential duty so you can see exactly what the scheme is worth per unit.
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