UK importers moving goods from Madagascar now have two clear routes to 0% tariffs: the Developing Countries Trading Scheme (DCTS) and the UK–Eastern and Southern Africa Economic Partnership Agreement (UK–ESA EPA). From 1 January 2026, the government also expanded DCTS cumulation so more African-sourced inputs can count towards origin - meaning simpler pathways to nil duty when documentation is in order. (gov.uk)

Under the DCTS, Madagascar is in the Comprehensive Preferences tier for Least Developed Countries, which offers duty‑free, quota‑free access to the UK. In parallel, the ESA‑UK EPA commits the UK to immediate duty‑free, quota‑free access for eligible ESA goods. In both cases, access relies on meeting rules of origin and standard UK import requirements. (gov.uk)

Rules of origin are now more usable for LDCs. Government guidance confirms that 54 HS chapters allow up to 75% non‑originating content, alongside wider use of alternative product‑specific rules. For sectors like apparel and light manufacturing, this makes it easier to qualify when fabrics, trims or packaging are sourced regionally or from Asia. (gov.uk)

Regional cumulation has also shifted. From 1 January 2026, the UK created an Africa Regional Cumulation Group under the DCTS. Comprehensive Preferences countries such as Madagascar can more easily count inputs from African Association Agreement partners, while Enhanced Preference countries can cumulate with all African DCTS, EPA and Association Agreement partners. Businesses should still check that any cumulated inputs would be duty‑free and quota‑free if shipped directly under the relevant UK agreement. (gov.uk)

The trade baseline is small but focused. The Department for Business and Trade’s factsheet (released 2 February 2026) reports total UK–Madagascar trade of £57m in the four quarters to Q3 2025, with UK imports at £34m and exports at £23m. Clothing dominated UK goods imports at £22.3m, followed by coffee/cocoa and fish; Madagascar ranked 173rd among UK trading partners on this measure. (assets.publishing.service.gov.uk)

Which route should UK buyers use? DCTS usually suits consignments where Malagasy producers rely on third‑country inputs and can provide an origin declaration (or Form A). The EPA can fit established ESA supply chains where partners are set up to raise a EUR.1 movement certificate or use an origin declaration where permitted. The tariff result is the same - 0% - but the paperwork differs. (gov.uk)

Use‑case: apparel. A UK retailer sourcing cut‑and‑sew garments in Antananarivo with imported fabric can typically qualify at 0% under DCTS because many chapters allow up to 75% non‑originating content. In practice, the supplier issues a valid origin declaration and retains production records for three years in case of verification by HMRC. (gov.uk)

Use‑case: food and drink. Vanilla, cocoa preparations and tinned fruit can enter at 0% where DCTS origin rules and UK sanitary/phytosanitary and labelling requirements are met. If inputs such as packaging or flavourings come from African Association Agreement partners (for example Morocco or Egypt), the 2026 changes can make it easier to cumulate those inputs without losing preference - subject to the goods being duty‑free and quota‑free under the relevant agreement. (gov.uk)

Claims and compliance remain critical. To use DCTS, importers must include the preference claim in the customs declaration and hold the supplier’s origin declaration or Form A; late claims are possible within two years if a valid declaration is supplied. Use the official rules‑of‑origin guidance and product‑specific rules to check that processing goes beyond minimal operations before claiming 0%. (gov.uk)

Where to get help. The UK Government’s Growth Gateway offers advice, market insights and B2B connections for Africa‑UK trade. DBT’s Madagascar Trade & Investment Factsheet is updated regularly and provides the latest bilateral numbers, while GOV.UK pages explain how to claim DCTS and how the new 2026 origin rules work. (growthgateway.campaign.gov.uk)