# The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2026, Regulation 5: Amendment of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023


In regulation 7 of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023, after paragraph (1) insert—
“(1A) But where the goods are classified under a commodity code listed in the Table headed “Excepted Goods Table” in Annex III of Part Three of the Tariff of the United Kingdom the DCTS rate does not apply and the rate that applies is the standard rate of import duty.
(1B) In paragraph (1A), “Tariff of the United Kingdom” has the meaning given by regulation 1(2) of the Tariff Regulations.”.

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Source: https://www.legislation.gov.uk/uksi/2026/572/regulation/5 (the official version)
Page: https://openlegislation.uk/customs-tariff-and-miscellaneous-amendments-no-4-regulations-2026/regulation-5
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.