Miss one document and your buyer pays full duty. Here's exactly what you need and how to prepare each one correctly.
Under UK DCTS, duty-free access depends entirely on your documentation. Miss one document or make one error, and UK customs charges the full MFN rate — backdated. Here are the six essentials.
1. Commercial Invoice
The most important document. Must include: exporter/importer details, product description, HS code, quantity, value, Incoterms 2020, and the DCTS origin self-certification statement.
The magic sentence: 'The exporter of the products covered by this document declares that these products are of [COUNTRY] preferential origin under the UK Developing Countries Trading Scheme.'
2. Packing List
Details every package: dimensions, gross/net weight, marks and numbers. Must match invoice quantities exactly. Mismatches trigger customs suspicion.
3. Certificate of Origin / Self-Certification
For DCTS, exporters can self-certify origin on the invoice. Some routes still require a formal COO from your chamber of commerce.
4. Bill of Lading / Air Waybill
Transport document from the carrier. Shipper, consignee, port, and cargo details must match invoice and packing list exactly.
5. Supplier Declarations
Every supplier of materials must confirm origin. Long-term declarations cover 12 months. These are the FIRST documents customs requests in an audit. Store for 3-5 years.
6. Production & Costing Records
For VA rule products: maintain labour, materials, overheads breakdown showing local vs foreign input percentages. Update quarterly.
Bonus documents depending on your sector: Phytosanitary certificate (agrifood), CBAM data file (metals/cement/fertiliser), Certificate of Conformity, Insurance certificate.
The Document Generator creates all five core documents with correct formatting and the DCTS origin statement built in.