LegalizeThe Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023
SCHEDULE 2 — Materials which are to be excluded from intra-regional cumulation if the conditions set out in regulation 18(4) are met
| Heading | Description of materials | Group 1 | Group 2 |
|---|---|---|---|
| 0207 | Meat and edible meat offal, of the poultry of heading 0105, fresh, chilled or frozen | X | |
| ex 0210 | Meat and edible meat offal of poultry, salted, in brine, dried or smoked | X | |
| ex 0407 | Eggs in shell of poultry, other than for hatching | X | |
| ex 0408 | Eggs, not in shell, and egg yolks, other than unfit for human consumption | X | |
| 070951 ex071080 07104000 071151 071231 | Mushrooms, fresh or chilled, frozen, provisionally preserved, dried Sweetcorn (uncooked or cooked by steaming or boiling in water) frozen | X | X |
| 1006 | Rice | X | X |
| ex110290 ex110319 ex110320 ex110419 ex110819 | Flours, groats, meal, pellets, rolled or flaked grains, starch of rice | X | X |
| 1701 and 1702 | Cane or beet sugar and chemically pure sucrose, and other sugars, sugar syrups, artificial honey and caramel | X | X |
| 1704 90 | Sugar confectionery, not containing cocoa, other than chewing gum | X | X |
| ex 1806 10 | Cocoa powder, containing 65 % or more by weight of sucrose/isoglucose | X | X |
| 1806 20 | Other preparations in blocks, slabs or bars weighing more than 2 kg or in liquid, paste, powder, granular or other bulk form in containers or immediate packings, of a content exceeding 2 kg | X | X |
| 19019091 19019099 | Other food preparations than preparations for infant use, put up for retail sale, than mixes and doughs for the preparation of bakers’ wares of heading 1905 and than malt extract | X | X |
| 2001 90 30 | Sweetcorn (Zea mays var. saccharata), prepared or preserved by vinegar or acetic acid | X | X |
| 2003 10 | Mushrooms of the genus Agaricus, prepared or preserved otherwise than by vinegar or acetic acid | X | X |
| 2005 80 00 | Sweetcorn (Zea mays var. saccharata), prepared or preserved otherwise than by vinegar or acetic acid, not frozen, other than products of heading 2006 | X | X |
| ex 2101 12 | Preparations with a basis of coffee | X | X |
| ex 2101 20 | Preparations with a basis of tea or mate | X | X |
| 21069092 21069098 | Food preparations not elsewhere specified, other than protein concentrates and textured protein substances, compound alcoholic preparations (except those based on odoriferous substances) of a kind used for the manufacture of beverages, and flavoured or coloured sugar syrups | X | X |
| 2207 10 00 | Undenatured ethyl alcohol of an alcoholic strength by volume of 80 % vol or higher | X | |
| ex 2208 90 | Undenatured ethyl alcohol of an alcoholic strength by volume of less than 80 % vol, other than arrack, plum, pear or cherry spirit and other spirits and spirituous beverages | X | |
| 2905 43 00 | Mannitol | X | X |
| 2905 44 | D-glucitol (sorbitol) | X | X |
| 3302 10 29 | Preparations of a kind used in the drink industries containing all flavouring agents characterising a beverage, other than of an actual alcoholic strength by volume exceeding 0.5 %, containing, by weight, more than 1,5 % milkfat, 5 % sucrose or isoglucose, 5 % glucose or starch | X | X |
| 3505 10 | Dextrins and other modified starches | X | X |
SCHEDULE 3 — Regional groups
| (1) | (2) |
|---|---|
| Qualifying DCTS Country | Qualifying DCTS Country |
| Algeria | Afghanistan |
| Angola | Bangladesh |
| Benin | Bhutan |
| Burkina Faso | Cambodia |
| Burundi | India |
| Cape Verde | Indonesia |
| Central African Republic | Kyrgyzstan |
| Chad | Laos |
| Comoros | Mongolia |
| Congo, Democratic Republic of | Myanmar |
| Congo, Republic of | Nepal |
| Djibouti | Pakistan |
| Ethiopia | Philippines |
| Gambia | Sri Lanka |
| Guinea | Tajikistan |
| Guinea-Bissau | Timor Leste |
| Lesotho | Uzbekistan |
| Liberia | |
| Madagascar | |
| Malawi | |
| Mali | |
| Mauritania | |
| Mozambique | |
| Niger | |
| Nigeria | |
| Rwanda | |
| Sao Tome and Principe | |
| Senegal | |
| Sierra Leone | |
| Somalia | |
| South Sudan | |
| Sudan | |
| Tanzania | |
| Togo | |
| Uganda | |
| Zambia |
SCHEDULE 4 — Economic Partnership Agreements
| Antigua and Barbuda Barbados Belize Botswana Cameroon Cote d’Ivoire Dominica Eswatini Fiji Ghana Grenada Guyana Jamaica Kenya Lesotho Madagascar | Mauritius Mozambique Namibia Papua New Guinea Samoa Seychelles Solomon Islands South Africa St Christopher and Nevis St Lucia St. Vincent and the Grenadines Suriname The Bahamas The Dominican Republic Trinidad and Tobago Zimbabwe |
|---|---|
Signed
Stuart Anderson — Steve Double — Two of the Lords Commissioners of His Majesty’s Treasury — 22nd May 2023
Explanatory note
(This note is not part of the Regulations)
EXPLANATORY NOTE
These Regulations revoke and replace the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 (S.I. 2020/1346). Regulation 4 sets out the conditions under which chargeable goods are to be regarded as originating from a country or territory under section 17, and for the purposes of Part 1, of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).
Regulation 4 sets the conditions that determine whether a good is originating from a “qualifying DCTS country”, namely an eligible developing country to which one or more of the Developing Countries Trading Scheme frameworks specified in Part 3 of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations (S.I. 2023/561) (“the DCTS Regulations”) apply. The conditions are that the goods are wholly obtained in that qualifying DCTS country or, where the goods are obtained in two or more countries or territories, that it is the last country or territory in which processing of the goods constitutes an important stage of manufacture (for which regulation 8 makes further provision); and that the requirements in regulations 5, 24(1) and (4) and, in the case of returned goods, 23 are met (see further below). The conditions which must be met for the processing to constitute an important stage of manufacture are set out in the tables in Part 2 and Part 3 of Schedule 1. The conditions in Part 2 are applicable to least developed countries and the conditions in Part 3 are applicable to all other qualifying DCTS countries.
Regulation 5 provides for the evidence required for goods to be regarded as originating from a qualifying DCTS country. Regulation 6 provides for the notices which HMRC Commissioners may give relating to the provision and verification of evidence of the origin of goods and the arrangements and obligations applicable to an exporter.
Regulation 7 specifies cases in which goods are to be regarded as wholly obtained in a country or territory. Regulation 8 sets out the circumstances in which the processing of goods constitutes an important stage of manufacture by reference to the conditions that must be met as set out in Schedule 1, and the circumstances in which it does not. Regulation 9 defines value, in relation to a material. Regulation 10 provides for the method by which the average ex-works price charged for goods sold, and the average value of non-originating materials used, may be calculated where the conditions specified in the tables in Part 2 and Part 3 of Schedule 1 refer to a maximum content of such materials. Regulation 11 provides for a derogation relating to the use of certain materials up to defined weight, price and percentage maxima, in determining under the tables in Part 2 and Part 3 of Schedule 1 whether the processing constitutes an important stage of manufacture.
Regulation 12 provides for the circumstances in which identical goods in a consignment must be taken into account individually and packaging must be included in determining the origin of the goods. Regulation 13 provides for the circumstances in which accessories, spare parts and tools dispatched with the goods to which they relate are to be regarded as having the same origin as those goods. Regulation 14 provides for the circumstances in which goods in a set are to be regarded as originating from a qualifying DCTS country. Regulation 15 sets out elements used to process, or in the processing of, goods which are to be disregarded in determining their origin. Regulation 16 provides for the grounds on which the Secretary of State may grant a temporary derogation to a country in respect of specified goods and makes further provision relating to the derogation.
Regulations 17 to 21 make provision relating to different types of cumulation which is the system whereby goods originating from a specified country, or from the British Islands, a British overseas territory (except Gibraltar and the Sovereign Base Areas of Akrotiri and Dhekelia), the European Union, Norway or Switzerland in the case of cumulation under regulation 17, are to be regarded as originating from a qualifying DCTS country when incorporated into goods manufactured in that qualifying DCTS country. Regulations 18 and 19 provide for the two types of cumulation, intra-regional and inter-regional, between qualifying DCTS countries in, respectively, the same regional group and different regional groups. Regulation 18 also provides for cumulation with goods originating from an FTA partner country in the same regional group. Schedule 3 sets out regional groups for this purpose. Regulation 21 provides for cumulation between least developed countries and, respectively, eligible DCTS countries and the Economic Partnership Agreement countries set out in Schedule 4.
Regulation 22 provides for the grounds on which the Secretary of State may vary product specific rules in respect of specified goods. Regulation 23 sets out further requirements relating to goods returned to the exporting country or territory and regulation 24 sets out non-manipulation requirements that must be met to satisfy the conditions under regulation 4 for chargeable goods to be regarded as originating from a qualifying DCTS country. Regulation 25 makes provision for the authorisation of the management of exporters’ stocks of fungible materials (as defined in that regulation) using the accounting segregation method.
A full Impact Assessment has not been prepared for this instrument as the policy is considered a tax-related measure.
Footnotes
[^f00001]: 2018 c. 22.
[^f00002]: See section 1 of the Act.
[^f00003]: S.I. 2023/561.
[^f00004]: For the meaning of “DCTS country”, see regulation 2(1) of the DCTS Regulations.
[^f00005]: S.I. 2020/1430, amended by S.I. 2022/981.
[^f00006]: S.I. 2020/1436.
[^f00007]: Cmnd 2575.
[^f00008]: A copy can be obtained from the American Society for Testing and Materials (ASTM), 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA, 19428-2959, U.S.A. (email: service@astm.org and website https://www.astm.org/CONTACT/index.html). A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London SW1A 2BQ.
[^f00009]: See previous footnote for details of where to obtain or inspect a copy.
[^f00010]: A copy can be obtained from the American Society for Testing and Materials (ASTM), 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA, 19428-2959, U.S.A. (email: service@astm.org and website https://www.astm.org/CONTACT/index.html). A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London SW1A 2BQ.
Note 1 – The structure of the tables in Parts 2, 3, and 4 of this Schedule
Note 2 – General provisions concerning certain agricultural goods
Note 3 - Terminology used in respect of certain textile goods
Note 4 - Tolerances applicable to goods made of a mixture of textile materials
Note 5 — Other tolerances applicable to certain textile goods
Note 6— Definitions of specific processes and simple operations carried out in respect of certain goods of Chapter 27
Editorial notes
[^key-5ffb0204fe268f5963ad80cae5c512d9]: Reg. 1 in force at 19.6.2023, see reg. 1(1)
[^key-711164e56c86a86d7e7463c8cd569471]: Reg. 2 in force at 19.6.2023, see reg. 1(1)
[^key-265248e7dc8bd4bdab31967c3efc8f3e]: Reg. 3 in force at 19.6.2023, see reg. 1(1)
[^key-893582595e49aca34246124e8c3773aa]: Reg. 4 in force at 19.6.2023, see reg. 1(1)
[^key-eb7f1bb4487173e39da90c1ddf65f629]: Reg. 5 in force at 19.6.2023, see reg. 1(1)
[^key-a447cbe33c051caeee5a35ecc85db093]: Reg. 6 in force at 19.6.2023, see reg. 1(1)
[^key-c2a0929c6318f50bdc516d91db6dca09]: Reg. 7 in force at 19.6.2023, see reg. 1(1)
[^key-34bb00adbe1f1f7fd3f1c55ef2d89f0b]: Reg. 8 in force at 19.6.2023, see reg. 1(1)
[^key-ccf2157153a342f04879041b93abe63c]: Reg. 9 in force at 19.6.2023, see reg. 1(1)
[^key-a960e685e9d36f269478e3bd6384f05d]: Reg. 10 in force at 19.6.2023, see reg. 1(1)
[^key-eeb21a4ca2c2464b81f0c64c67af93c1]: Reg. 11 in force at 19.6.2023, see reg. 1(1)
[^key-18513f1eda1119b45b5c8cb7dff2ee93]: Reg. 12 in force at 19.6.2023, see reg. 1(1)
[^key-0920784c9b5baeb5dad06c65c6be8c8c]: Reg. 13 in force at 19.6.2023, see reg. 1(1)
[^key-f036d52bed9c8f91860ef2e382b046e3]: Reg. 14 in force at 19.6.2023, see reg. 1(1)
[^key-e3c4d179fc0555d94f51717aa90c2a90]: Reg. 15 in force at 19.6.2023, see reg. 1(1)
[^key-c38fe2951cc2661d9e91e8d741339b99]: Reg. 16 in force at 19.6.2023, see reg. 1(1)
[^key-dd069f78981620efada18c6a521e03d3]: Reg. 17 in force at 19.6.2023, see reg. 1(1)
[^key-28806fab3ac77b0ffac46e0303fa77ba]: Reg. 18 in force at 19.6.2023, see reg. 1(1)
[^key-25302af81d83c4063dfe5b952c99d9fd]: Reg. 19 in force at 19.6.2023, see reg. 1(1)
[^key-960a9dc22d052c4dab08d69b527ecd70]: Reg. 20 in force at 19.6.2023, see reg. 1(1)
[^key-70ea5ae83cad6d46e5eaab48a960a156]: Reg. 21 in force at 19.6.2023, see reg. 1(1)
[^key-9b8f4a80ab88630a1cec2537fc8133fa]: Reg. 22 in force at 19.6.2023, see reg. 1(1)
[^key-f87776e0dd0f938a33aef2d148b7596a]: Reg. 23 in force at 19.6.2023, see reg. 1(1)
[^key-83d82d964ffa66d3b907fad847262761]: Reg. 24 in force at 19.6.2023, see reg. 1(1)
[^key-f8322d3b1a8114db1a985fa4f56719b8]: Reg. 25 in force at 19.6.2023, see reg. 1(1)
[^key-4c16e5d9213a448c1910c422a35b1992]: Sch. 1 Pt. 1 Note 1.1 in force at 19.6.2023, see reg. 1(1)
[^key-e34c9dbf2d7a262aaeaa7bba8223710f]: Sch. 1 Pt. 1 Note 1.2 in force at 19.6.2023, see reg. 1(1)
[^key-2d8a4b336dd27641a72c8ecbe0aba828]: Sch. 1 Pt. 1 Note 1.3 in force at 19.6.2023, see reg. 1(1)
[^key-6e4447f5475715bf1cf9a38b0ffee1ed]: Sch. 1 Pt. 1 Note 1.4 in force at 19.6.2023, see reg. 1(1)
[^key-91d3063c4c5abbff7a65d7f83d3057bf]: Sch. 1 Pt. 1 Note 1.5 in force at 19.6.2023, see reg. 1(1)
[^key-a5dfe0adb9992a73b3ac6693b2a0900f]: Sch. 1 Pt. 1 Note 2.1 in force at 19.6.2023, see reg. 1(1)
[^key-94ab460f998b99991eeff25c92e7bd39]: Sch. 1 Pt. 1 Note 2.2 in force at 19.6.2023, see reg. 1(1)
[^key-af740335cbd9fc0aba8f0e01c8db671d]: Sch. 1 Pt. 1 Note 3.1 in force at 19.6.2023, see reg. 1(1)
[^key-4e28c03a19195cdaa89495c6d8705bfe]: Sch. 1 Pt. 1 Note 3.2 in force at 19.6.2023, see reg. 1(1)
[^key-224665e15c0d64c9e691f900c3c0293e]: Sch. 1 Pt. 1 Note 3.3 in force at 19.6.2023, see reg. 1(1)
[^key-8863ec20a8f16922844a7452babf0223]: Sch. 1 Pt. 1 Note 4.1 in force at 19.6.2023, see reg. 1(1)
[^key-e08b063c76489f9902e58ca299ddd453]: Sch. 1 Pt. 1 Note 4.2 in force at 19.6.2023, see reg. 1(1)
[^key-d000d9569a19517f9e49ad123b5c0883]: Sch. 1 Pt. 1 Note 4.3 in force at 19.6.2023, see reg. 1(1)
[^key-2c062f2a560fe66f405f25ae614468da]: Sch. 1 Pt. 1 Note 4.4 in force at 19.6.2023, see reg. 1(1)
[^key-f373dda5e011b8710d73c82e9a298532]: Sch. 1 Pt. 1 Note 5.1 in force at 19.6.2023, see reg. 1(1)
[^key-97b300ed1531cb9083f94dc972c3e0b9]: Sch. 1 Pt. 1 Note 5.2 in force at 19.6.2023, see reg. 1(1)
[^key-9fd6365947e88eeb2b083d643e0fdffe]: Sch. 1 Pt. 1 Note 5.3 in force at 19.6.2023, see reg. 1(1)
[^key-cd3f08db7a97558c42e461686166dcac]: Sch. 1 Pt. 1 Note 6.1 in force at 19.6.2023, see reg. 1(1)
[^key-716f0392d118f951f10eabb7eb6145fa]: Sch. 1 Pt. 1 Note 6.2 in force at 19.6.2023, see reg. 1(1)
[^key-7be8a2222a662a3256a3644cf2bc9b30]: Sch. 1 Pt. 1 Note 6.3 in force at 19.6.2023, see reg. 1(1)
[^key-56e624a104614728ad3e09da85105a83]: Sch. 1 Pt. 2 in force at 19.6.2023, see reg. 1(1)
[^key-2e6e29f25dc8d23e4c1f01a258a6ee01]: Sch. 1 Pt. 3 in force at 19.6.2023, see reg. 1(1)
[^key-91ecb770502cf69516925722316413e6]: Sch. 2 in force at 19.6.2023, see reg. 1(1)
[^key-fcfdcd9d00c3a3f967835a83979155b8]: Sch. 4 in force at 19.6.2023, see reg. 1(1)
[^key-3aa188e1ecd38da917664b8ffe5c443e]: Words in Sch. 1 Pt. 1 Note 1.4 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 6(3)
[^key-5e3a772bac47c824f3e44c9a35f937a3]: Words in Sch. 1 Pt. 1 Note 4.1 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 6(4)
[^key-2dc08a05f3049a1fb510c438012b195e]: Words in Sch. 1 Pt. 1 Note 5.1 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 6(5)
[^key-a4045f29847dcce3ae2937148f10ca10]: Words in Sch. 1 Pt. 1 Note 1 heading substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 6(2)
[^key-435568535d189613faf5b27753aeb1b0]: Word in Sch. 1 Pt. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(2)(a)
[^key-c61acbe0bb6638146347802bc6d56a18]: Words in Sch. 1 Pt. 2 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(2)(b)
[^key-b35fb2a2b81e627a1c7ebb9919ae9653]: Words in Sch. 1 Pt. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(3)(a)
[^key-138e929c06961cc70dda6992b0cb2e00]: Words in Sch. 1 Pt. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(3)(b)
[^key-cd95c0e81bb7909a0b34a6eef486f8ac]: Words in Sch. 1 Pt. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(3)(c)
[^key-5fd164646590d22ce7874e3c1d084f99]: Words in Sch. 1 Pt. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(4)(a)
[^key-14e46ae021bfc25ef47f7f19328cac8c]: Words in Sch. 1 Pt. 2 omitted (1.1.2026) by virtue of The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(4)(b)
[^key-59ada8aa04e4974b29a9f4a787d23088]: Words in Sch. 1 Pt. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(5)
[^key-af85ec9f0d1a8b55c8dc9fed9f4ad33f]: Words in Sch. 1 Pt. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(6)
[^key-85174813b4c7dc41f3f618b7ebeb89eb]: Words in reg. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 3(a)
[^key-1ca081ae3a140bb294f439abf9193673]: Words in reg. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 3(b)
[^key-8909af25ebee8b25521b6a44b65acdd2]: Words in reg. 8(1)(b) substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 4
[^key-822a2f6479a43e9726532379317c6131]: Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(2)
[^key-fcec519201c6d9effdfe8f9303499023]: Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(3)
[^key-215e32778fefd5720611724908c27667]: Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(4)(a)
[^key-9aeb2299e00b6928e8c17aee22290119]: Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(4)(b)
[^key-3bdd7679f5e564842768518012f30d2f]: Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(5)
[^key-acfd0ee2c319e4d26c6655c3bd6bd2f7]: Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(6)
[^key-443880d6e82a1fa5638d288a2b220e3a]: Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(7)
[^key-4ea2eb99b544e9304a4d9517486b3324]: Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(8)
[^key-d80a5451edd10748f9f18f36ec0377b5]: Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(9)(a)
[^key-5d53949e662cb56aa89f22019deaf82d]: Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(9)(b)
[^key-d19121ddefcce15f4f5bad0988811061]: Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(10)
[^key-4c8821017df07d90807692e8e4bed434]: Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(11)
[^key-9797ff5e62815116d6d41d93f9746689]: Words in Sch. 1 Pt. 3 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 8(12)
[^key-d2ab1dab2e4c8d7fa2f5d2d8cdc692d1]: Sch. 1 Pt. 4 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 9
[^key-6fe0661afe215df80331bca727c3f6d0]: Sch. 3 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 10
PART 4 — Conditions which must be met for the processing of goods to constitute an important stage of manufacture in EP countries
| Heading | Description of goods | Conditions which must be met for the processing of the goods to constitute an important stage of manufacture for the purposes of regulation 8(1) of these Regulations |
|---|---|---|
| (1) | (2) | (3) |
| (1)For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule. | (1)For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule. | (1)For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule. |
| (2)See Note 5 in Part 1 of this Schedule. | (2)See Note 5 in Part 1 of this Schedule. | (2)See Note 5 in Part 1 of this Schedule. |
| Chapter 61 | Articles of apparel and clothing accessories: | |
| - Where obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Sewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | |
| - Other | Manufacture from materials of any Chapter, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the goodorSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or crochet (knitted or crocheted to shape goods)orDyeing of yarn of natural or man-made staple fibres accompanied by knitting or crochet (knitted or crocheted to shape goods)[^f01000] | |
| ex Chapter 62 | Articles of apparel and clothing accessories, not knitted or crocheted; except for goods of heading 6213, 6214 and 6217, and the goods specified in Column 2 of the entries for ex 6212: | |
| - Obtained by sewing together or otherwise assembling, two or more pieces of fabric which have been either cut to form or obtained directly to form | Sewing together or otherwise assembling two or more pieces of fabric which have been either cut to form or obtained directly to form | |
| - Other | Manufacture from fabric | |
| ex 6212 | Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, knitted or crocheted: | |
| - Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | Sewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form | |
| - Other | Manufacture from materials of any Chapter, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the goodorSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or crochet (knitted or crocheted to shape goods)orDyeing of yarn of natural or man-made staple fibres accompanied by knitting or crochet (knitted or crocheted to shape goods)[^f01000] | |
| 6213 and 6214 | Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like | Manufacture from materials of any Chapter, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the goodorWeaving accompanied by making-up (including cutting)orManufacture from unembroidered fabricorMaking-up preceded by printing or dyeing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)[^f01000][^f01001] |
| 6217 | Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 | Manufacture from materials of any Chapter, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the goodorWeaving accompanied by making-up (including cutting)⁽²⁾orManufacture from unembroidered fabric |
| FTA Partner Country | FTA Partner Country | |
| --- | --- | |
| Botswana | Viet Nam | |
| Cameroon | ||
| Egypt | ||
| Eswatini | ||
| Ghana | ||
| Ivory Coast | ||
| Kenya | ||
| Mauritius | ||
| Morocco | ||
| Namibia | ||
| Seychelles | ||
| South Africa | ||
| Tunisia | ||
| Zimbabwe |
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