The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020

Made: at 12.30 p.m. on 15th December 2020

Laid before the House of Commons: 16th December 2020

Coming into force in accordance with regulation 1

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Citation and commencement

1

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Interpretation

2

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

3

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

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HMRC notices of arrangements relating to the provision and verification of evidence

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Wholly obtained goods

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Processing: important stage of manufacture condition

7

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Averages

8

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Derogation in respect of use of non-originating materials

9

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Consignments of identical goods and packaging

10

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Accessories, spare parts and tools

11

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Sets

12

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Neutral elements

13

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Derogation in respect of specified goods

14

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

15

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Intra-regional cumulation: beneficiary countries in the same regional group

16

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Inter-regional cumulation: beneficiary countries in different regional groups

17

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Extended cumulation

18

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Requirements relating to the originating status of returned goods

19

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Non-manipulation requirements in relation to goods

20

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Accounting segregation of exporters' stocks of fungible materials

21

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SCHEDULE 1 — Conditions which must be met for the processing of goods to constitute an important stage of manufacture

PART 1 — Introductory notes

Note 1 – The structure of the table in Part 2 of this Schedule

1

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1

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1

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1

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1

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Note 2 – General provisions concerning certain agricultural goods

2

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2

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Note 3 - Terminology used in respect of certain textile goods

3

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3

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3

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

4

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4

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4

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4

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Note 5 — Other tolerances applicable to certain textile goods

5

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5

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5

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

6

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6

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6

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