The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023

Interpretation

2.  In these Regulations—

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

“aquaculture” means the farming of aquatic organisms, including fish, molluscs, crustaceans, other aquatic invertebrates and aquatic plants from seed stock, such as eggs, fry, fingerlings, or larvae, parr, smolts, or other immature fish at a post-larval stage, by intervention in the rearing or growth processes to enhance production such as regular stocking, feeding, or protection from predators;

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

“the DCTS Regulations” means the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023(1);

“declaration acceptance date” means the date on which HMRC accepts a Customs declaration for the purposes of section 4(1) of the Act;

“exporter”, in relation to goods for exportation or for use as stores, means the person who exports an originating good, including the shipper of the goods and any person performing, in relation to other modes of transport, 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 in relation to those goods (“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, 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 P;

“FTA partner” means a country or territory listed under the heading “FTA Partner Country” within a regional group;

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

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

“LDC” means a country listed as a least developed country in Part 2 of Schedule 3 to the Act;

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

“maximum content of non-originating materials” means the maximum content of non-originating materials permitted under these Regulations for a stage of manufacture to be considered as an important stage of manufacture in the tables in Part 2 and Part 3 of Schedule 1 to these Regulations, expressed as a percentage of—

(a)

the ex-works price of the good, or

(b)

the net weight of the final good;

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

“non-originating goods” means goods not originating from the qualifying DCTS country concerned;

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

“originating goods” means goods originating from the qualifying DCTS country concerned;

“originating material” means material originating from the qualifying DCTS country concerned;

“qualifying DCTS country” has the meaning given in regulation 6(1) of the DCTS Regulations(2);

“qualifying DCTS goods” has the meaning given in regulation 6(2) of the DCTS Regulations;

“regional group” means the qualifying DCTS countries and FTA partners listed in Column 1, or the group of qualifying DCTS countries and FTA partners listed in Column 2, of the table in Schedule 3;

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

“the Tariff Regulations” means the Customs Tariff (Establishment) (EU Exit) Regulations 2020(3);

“value” has the meaning given in regulation 9.

(1)

S.I. 2023/561.

(2)

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

(3)

S.I. 2020/1430, amended by S.I. 2022/981.