The Origin of Goods (Petroleum Products) Regulations 1988

Explanatory Note

(This note is not part of the Regulations)

These Regulations, which come into force on 5th January 1988, lay down the conditions under which certain petroleum products, specified in the Schedule to the Regulations, are to be treated as originating in a country for the purposes of preferential rates of, or exemption from, customs duties charged in accordance with section 5(1) and (2) of the European Communities Act 1972. They revoke and re-enact the provisions of the Origin of Goods (Petroleum Products) Regulations 1987 following the entry into force of the Customs Duties (Repeal) (Revocation of Savings) Order 1987. There are at present no Community origin regulations for these products.

Goods to which the Regulations apply which are wholly got, produced or manufactured in a country are treated as originating there (regulation 4). The use of imported materials does not disqualify the goods from originating in the country of production provided that they undergo there the process specified in the Schedule, subject to a prohibition on certain minor processes (regulation 5).