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

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1. Introductory Text

2. 1. Citation, commencement, extent and application

3. 2. Interpretation

4. 3. Revocation of the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020

5. 4. Conditions that must be met for goods to be regarded as originating from a qualifying DCTS country

6. 5. Evidence required for goods to be regarded as originating from a qualifying DCTS country

7. 6. HMRC notices of arrangements relating to the provision and verification of evidence

8. 7. Wholly obtained goods

9. 8. Processing: important stage of manufacture condition

10. 9. Valuation

11. 10. Averages

12. 11. Derogation in respect of use of non-originating materials

13. 12. Consignments of identical goods and packaging

14. 13. Accessories, spare parts and tools

15. 14. Sets

16. 15. Neutral elements

17. 16. Derogation in respect of specified goods

18. 17. Bilateral cumulation with the British Islands, a British overseas territory, the European Union, Norway and Switzerland

19. 18. Intra-regional cumulation: countries in the same regional group

20. 19. Inter-regional cumulation: qualifying DCTS countries in different regional groups

21. 20. Extended cumulation

22. 21. Extended cumulation for least developed countries

23. 22. Product specific rule safeguard measure

24. 23. Requirements relating to the originating status of returned goods

25. 24. Non-manipulation requirements in relation to goods

26. 25. Accounting segregation of exporters’ stocks of fungible materials

27. Signature

28. 1. Expand +/Collapse -

       SCHEDULE 1

       Conditions which must be met for the processing of goods to constitute an important stage of manufacture

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          PART 1 Introductory notes

          1. 1.1. Note 1 – The structure of the tables in Part 2 and Part 3 of this Schedule

          2. 1.2. Where several headings or sub-headings are grouped together in Column...

          3. 1.3. Where there are different conditions in the table applying to...

          4. 1.4. The conditions set out in the table in Part 2...

          5. 1.5. Where a condition specifies that a good must be manufactured...

          6. 2.1. Note 2 – General provisions concerning certain agricultural goods

          7. 2.2. In cases where the content of non-originating material in a...

          8. 3.1. Note 3 - Terminology used in respect of certain textile goods

          9. 3.2. The terms “textile pulp”, “chemical materials” and “paper-making materials” as...

          10. 3.3. The term “man-made staple fibres” as used in the tables...

          11. 4.1. Note 4 - Tolerances applicable to goods made of a mixture of textile materials

          12. 4.2. However, the tolerance mentioned in Note 4.1 may be applied...

          13. 4.3. In the case of goods incorporating “yarn made of polyurethane...

          14. 4.4. In the case of goods incorporating “strip consisting of a...

          15. 5.1. Note 5 — Other tolerances applicable to certain textile goods

          16. 5.2. Without prejudice to Note 5.3, materials which are not classified...

          17. 5.3. Where a percentage-rule applies, the value of non-originating materials which...

          18. 6.1. Note 6— Definitions of specific processes and simple operations carried out in respect of certain goods of Chapter 27

          19. 6.2. For the purposes of headings 2710, 2711 and 2712, the...

          20. 6.3. For the purposes of headings ex 2707 and 2713, simple...

       2. PART 2 Conditions which must be met for the processing of goods to constitute an important stage of manufacture in LDCs

       3. PART 3 Conditions which must be met for the processing of goods to constitute an important stage of manufacture in other qualifying DCTS countries

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       SCHEDULE 2

       Materials which are to be excluded from intra-regional cumulation if the conditions set out in regulation 18(4) are met

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       SCHEDULE 3

       Regional groups

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       SCHEDULE 4

       Economic Partnership Agreements

29. Explanatory Note