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  1. Introductory Text

  2. 1.Citation and commencement

  3. 2.Interpretation

  4. 3.Conditions that must be met for goods to be regarded as originating from a beneficiary country

  5. 4.Evidence required for goods to be regarded as originating from a beneficiary country

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

  7. 6.Wholly obtained goods

  8. 7.Processing: important stage of manufacture condition

  9. 8.Averages

  10. 9.Derogation in respect of use of non-originating materials

  11. 10.Consignments of identical goods and packaging

  12. 11.Accessories, spare parts and tools

  13. 12.Sets

  14. 13.Neutral elements

  15. 14.Derogation in respect of specified goods

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

  17. 16.Intra-regional cumulation: beneficiary countries in the same regional group

  18. 17.Inter-regional cumulation: beneficiary countries in different regional groups

  19. 18.Extended cumulation

  20. 19.Requirements relating to the originating status of returned goods

  21. 20.Non-manipulation requirements in relation to goods

  22. 21.Accounting segregation of exporters' stocks of fungible materials

  23. Signature

    1. SCHEDULE 1

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

      1. PART 1 Introductory notes

        1. 1.1.Note 1 – The structure of the table in Part 2 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.Where Column 3 is split into two sub-columns, the reference...

        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 table...

        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 materials which are...

        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

    2. SCHEDULE 2

      Materials which are to be excluded from intra-regional cumulation if the conditions set out in regulation 16(3) are met

    3. SCHEDULE 3

      Regional groups

  24. Explanatory Note