3.—(1) For the purpose of these Regulations, the exporting country or territory of goods means the foreign country or territory from which the goods are exported.
(2) But the TRA may in appropriate circumstances consider the foreign country or territory of origin of the goods as the exporting country or territory where the goods are not exported directly to the United Kingdom from that foreign country or territory.
(3) The circumstances referred to in paragraph (2) include circumstances where—
(a)the goods are merely transhipped through the foreign country or territory from which they are directly exported;
(b)the goods are not produced in the foreign country or territory from which they are directly exported;
(c)there is no comparable price in the foreign country or territory from which the goods are directly exported.