SCHEDULE 1Conditions which must be met for the processing of goods to constitute an important stage of manufacture
PART 1Introductory notes
Note 1 – The structure of the table in Part 2 of this Schedule1.4
Where Column 3 is split into two sub-columns, the reference to “LDCs” in sub-column (a) is a reference to countries or territories listed as “least developed countries” in Part 2 of Schedule 3 to the Act and the condition set out in sub-column (b) applicable to all other beneficiary countries is also applicable to exports from the British Islands, a British overseas territory, the European Union, Norway or Switzerland to a beneficiary country for the purposes of bilateral cumulation under regulation 15 of these Regulations.