Developing Countries’ tariff preference

Hi, I am wondering if a product from a qualifying country under 'Developing Countries’ tariff preference', is further processed in the EU will it still qualify for the trade agreement when imported into UK?

Firstly the DCTS does not apply to goods imported into the EU . The scheme is only for goods imported into the UK from beneficiary countries. Secondly there is nothing in the UK-EU TCA agreement that allows for treatment of goods qualifying under any other trade agreement also as qualifying as EU materials. Therefore the goods from a DCTS country would be treated as non originating for the purposes of the TCA. The only way that the processed goods could qualify as EU origin goods would be if they met the product specific origin rules and all the qualifying conditions for trade under the TCA.

Hi, Thanks for your reply above. The goods are nigerian origin and currently in the EU so maybe I confused the issue with mention of EU. The goods are nigerian origin which qualify for Developing Countries’ tariff preference

Hi,
Please check below link to find out the rules to establish the country of origin of imported and exported goods and to help identify goods which qualify for lower or no Customs Duty.
Check your goods meet the rules of origin
Trade tariff UK provides commodity specific information on goods and rules of origin, please use below link to find more information.
Trade Tariff: look up commodity codes, duty and VAT rates.
Thank you.

Hi I answered based on your comment about the goods being subject to further processing in the EU. The UK and EU preferential trade schemes are entirely independent of each other. Just because the goods are Nigerian origin it does not automatically mean reduced duties in either territory. There are also separate proof of preferential origin requirements for the EU GSP scheme and UK DCTS scheme that must be supplied by the exporter in Nigeria. By developing countries preference do you mean the they have been imported into the EU under the EU GSP scheme? If so and the goods have been customs cleared in the EU then no they cannot then be brought into the UK under the UK developing countries scheme DCTS and get the reduced duty rates. Standard uk duty for ‘all countries’ would apply.

The goods are currently uncleared sitting in a warehouse in the EU, exporter from Nigeria will provide origin declaration or GSP Form A.