IPGN5600 - Guide Notes: Incorrect tariff heading in Box 8 of DCTS Form A
Source: gov.uk (2025-11-24)


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Important: see also IPGN5050 (https://www.gov.uk/hmrc-internal-manuals/import-preference-guidance-notes/ipgn5050) and IPGN5150 (https://www.gov.uk/hmrc-internal-manuals/import-preference-guidance-notes/ipgn5150).

When a tariff heading is entered in Box 8 it acts as a declaration that the origin rules for the goods of that heading have been met. If the goods are found to be classified in a different heading, a different origin rule may apply. It is not always necessary however to reject the certificate, as some origin rules are compatible.

To determine whether the certificate should be rejected look up the origin rule for both headings and then follow the procedure below.

Note: explanations of the types of rules referred to below can be found in IPGN2050 (https://www.gov.uk/hmrc-internal-manuals/import-preference-guidance-notes/ipgn2050).

Reject, where:
- Example: Form A heading is 95.03: correct heading is 49.10. The Form A is certifying only that no non-originating materials of 95.03 were used. The possibility exists that non-originating materials of 49.10 were used
- Example: Form A heading 84.80 allows up to 50% but the correct heading 84.15 allows only 40%. If the actual percentage used in manufacture was 45% this would be within the 50% limit but above the 40% allowed under the correct rule, and
- Example: Form A heading is 62.03 (manufacturing from yarn), correct heading for the garment (which is obtained other than by sewing together 2 or more pieces of fabric) is 61.03 (manufacture from natural fibres).
Accept, where:
- Example: Form A heading is 39.26; correct heading is 39.24. Both headings allow the use of non-originating materials up to a value of 50% of the ex-works price. Note: where each heading has a change of tariff heading or a percentage rule restricting usage of materials of the same heading as the finished product, eg a 25% rule, the certificate should be rejected, see above
- Example: Form A heading is 84.15; correct heading is 84.80. The rule for 84.15 allows up to 40% but the rule for 84.80 allows up to 50%. Note: if the correct heading requires in addition a change of tariff heading for all or a percentage of parts the certificates should be rejected
- Example: Form A heading 96.12 limits the use of non-originating materials to 50% of the ex-works value and, in addition, requires a change of tariff heading for non-originating materials, the correct heading 39.26 has only to satisfy the 50% limit, and
- Example: Form A heading for the garment (which is obtained other than by sewing together 2 or more pieces of fabric) is 61.03 (manufacture from natural fibres), correct heading is 62.03 (manufacture from yarn).
In cases which are not covered by the above guidance, or instances where the 2 headings refer to totally different goods (ie heading on DCTS 84.18 refrigerators and entered heading on DCTS 84.12 other engines) officers should contact the Tariff Preference UoE for advice.

Note: acceptance of the Form A on the basis of the check covered by this section does not necessarily imply that the rule in question has been met. If there are other reasons to doubt that the goods are entitled to preference the Tariff Preference UoE may wish to carry out a full verification.

Note: if a certificate is rejected after following the above procedure the importer may obtain a 'retrospectively issued' certificate bearing the correct heading. To do so, the importer will need to return the incorrect certificate to his supplier in the preference country. A returned certificate should be marked 'Document not accepted', or similar, together with the reason.

The following table gives the appropriate decision for the most common combinations of origin rules.

Key to origin criteria:

Change of Tariff Classification

Manufacture from imported materials or parts which fall under a different two, four or six figure tariff heading from that of the finished product.

Maximum Non-Originating Materials

Manufacture in which the value of all non-originating materials used does not exceed 40%/50% of the ex-works price.

Originating / Non-Originating

The value of all the non-originating materials used does not exceed the value of the originating materials used.

Cumulation

Cumulation is the term used to describe a system that allows the origin of materials or processing undertaken in country A to be added to the materials and processing undertaken within country B, so long as they are further processed or added to products originating in country B. This allows those factors that contributed to the origin of country A materials to be considered as though undertaken in B.

With cumulation although not all preferential agreements enable this, where they do the working or processing carried out in each partner country on originating products does not have to be ‘sufficient working or processing’ as set out in the list rules although it should be beyond minimal processing.

Pre-yarn

Manufacture from:
- natural fibres
- man-made staple fibres not carded or otherwise processed for spinning
- chemical materials or textile pulp.
Yarn

Manufacture in which the materials used are at a no later stage of production than yarn.

DCTS Form A

Correct heading

Decision

Change of tariff heading

Change of tariff heading

Reject

Change of tariff heading

Any rule

Reject

Any rule

Change of tariff heading

Reject

40% and change of tariff heading or alternatively 30%

40% and change of tariff heading or alternatively 30%

Reject

Any rule

40% and change of tariff heading or alternatively 30%

Reject

40% and originating/non-originating or alternatively 30%

40% and originating/non-originating or alternatively 30%

Accept

50% rule only

40% rule only

Reject

Yarn

Pre-yarn

Reject

40% rule only

40% rule only

Accept

40% rule only

50% rule only

Accept

40% rule and change of tariff heading

40% rule only

Accept

Pre-yarn

Yarn

Accept

Note: if the rule is preceded by 'ex'