The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020

Interpretation

2.  In these Regulations—

“the Act” means the Taxation (Cross-border Trade) Act 2018;

“the Tariff Regulations” means the Customs Tariff (Establishment) (EU Exit) Regulations 2020(1);

“the TPS Regulations” means the Trade Preference Scheme (EU Exit) Regulations 2020(2);

“beneficiary country” means a “qualifying GSP country” which has the meaning given in regulation 4(1) of the TPS Regulations(3);

“Chapter” means a chapter of the Goods Classification Table;

“exporter”, in relation to goods for exportation or for use as stores, includes the shipper of the goods and any person performing in relation to an aircraft functions corresponding with those of a shipper;

“ex-works price” means—

(a)

the price paid for the goods ex-works to the person who carried out the last processing (“P”), including the value of all the materials used and all other costs relating to their production except any internal taxes which are, or may be, repaid when the goods obtained are exported, or

(b)

where the actual price paid does not reflect all the costs relating to the manufacturing of the goods which are actually incurred in the country of production, the sum of all those costs except any internal taxes which are, or may be, repaid when the goods obtained are exported,

and, in paragraph (a), if a manufacturer was subcontracted to carry out the last processing of the goods, the person who contracted with the manufacturer to carry out that processing is taken to be the person, P, for the purposes of that provision;

“Goods Classification Table” has the meaning given in regulation 1(2) of the Tariff Regulations;

“GSP” means the Generalised Scheme of Preferences established under regulation 3 of the TPS Regulations;

“heading” means a heading of the Goods Classification Table;

“material” means any ingredient, raw material, component or part, used in the manufacture of the goods;

“maximum content of non-originating materials” means the maximum content of such materials permitted under these Regulations for a stage of manufacture to be considered as an important stage of manufacture expressed as a percentage of—

(a)

the ex-works price of the good, or

(b)

the net weight of non-originating materials used which fall under a group of Chapters, a Chapter, a heading or a sub-heading specified in the table in Part 2 of Schedule 1 to these Regulations;

“net weight” means, in relation to goods, the weight of the goods themselves without packing materials or packing containers;

“non-originating material” means material not originating from the beneficiary country concerned;

“originating material” means material originating from the beneficiary country concerned;

“qualifying goods” means “qualifying GSP goods” which has the meaning given in regulation 4(2) of the TPS Regulations;

“regional group” means the group of countries or territories listed in Column 1, or the group of countries or territories listed in Column 2, of the table in Schedule 3;

“sub-heading” means a sub-heading of the Goods Classification Table;

“value”, in relation to a material, means—

(a)

the customs value, as determined in accordance with Article VII of GATT, at the time of importation of the material, or

(b)

if that value is not known and cannot be ascertained, the first price proved to have been paid to the satisfaction of an HMRC officer for the material in the United Kingdom or in the beneficiary country concerned,

and in paragraph (a), “GATT” means the General Agreement on Tariffs and Trade 1994 (GATT) signed in Geneva on 12th April 1979(4) (being part of Annex 1A to the agreement establishing the World Trade Organization (WTO) signed in Marrakesh on 15th April 1994(5)).

(1)

S.I. 2020/1430

(2)

S.I. 2020/1438.

(3)

For the meaning of “GSP country”, see regulation 2(1) of the TPS Regulations.

(4)

Cmnd 7662.

(5)

Cmnd 2575.