Legalize / United Kingdom / Statutory-Instrument

The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023

Type Statutory-Instrument

Publication 2023-05-22

Last updated 2026-01-01

State In force

Department King's Printer of Acts of Parliament

Source legislation.gov.uk

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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
	- Other	Extrusion of man-made fibres accompanied by spinning or spinning of natural fibres [^f01008]
5605	Metallised yarn, whether or not gimped, being textile yarn, or strip or the like of heading 5404 or 5405, combined with metal in the form of thread, strip or powder or covered with metal	Extrusion of man-made fibres accompanied by spinning or spinning of natural or man-made staple fibres [^f01008]
5606	Gimped yarn, and strip and the like of heading 5404 or 5405, gimped (other than those of heading 5605 and gimped horsehair yarn); chenille yarn (including flock chenille yarn); loop wale-yarn	Extrusion of man-made fibres accompanied by spinning or spinning of natural or man-made staple fibresorSpinning accompanied with flockingorFlocking accompanied by dyeing [^f01008]
Chapter 57	Carpets and other textile floor coverings	Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weavingorManufacture from coir yarn or sisal yarn or jute yarnorFlocking accompanied by dyeing or by printingorTufting accompanied by dyeing or by printingExtrusion of man-made fibres accompanied by non-woven techniques including needle punching [^f01008]However:- polypropylene filament of heading 5402,- polypropylene fibres of heading 5503 or 5506, or- polypropylene filament tow of heading 5501,of which the denomination in all cases of a single filament or fibre is less than 9 decitex, may be used, provided that their total value does not exceed 40% of the ex-works price of the goodJute fabric may be used as a backing
ex Chapter 58	Special woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for goods of heading 5805 and 5810	Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weavingorWeaving accompanied by dyeing or flocking or coatingorFlocking accompanied by dyeing or by printingorYarn dyeing accompanied by weavingorPrinting 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), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good [^f01008]
5805	Hand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up	Manufacture from materials of any heading, except that of the good
5810	Embroidery in the piece, in strips or in motifs	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
5901	Textile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations	Weaving accompanied by dyeing or by flocking or by coatingorFlocking accompanied by dyeing or by printing
5902	Tyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon:
	- Containing not more than 90% by weight of textile materials	Weaving
	- Other	Extrusion of man-made fibres accompanied by weaving
5903	Textile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902	Weaving accompanied by dyeing or by coatingorPrinting 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), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good
5904	Linoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape	Weaving accompanied by dyeing or by coating [^f01008]
5905	Textile wall coverings:
	- Impregnated, coated, covered or laminated with rubber, plastics or other materials	Weaving accompanied by dyeing or by coating
	- Other	Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weavingorWeaving accompanied by dyeing or by coatingorPrinting 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), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good [^f01008]:
5906	Rubberised textile fabrics, other than those of heading 5902:
	- Knitted or crocheted fabrics	Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knittingorKnitting accompanied by dyeing or by coatingorDyeing of yarn of natural fibres accompanied by knitting [^f01008]
	- Other fabrics made of synthetic filament yarn, containing more than 90% by weight of textile materials	Extrusion of man-made fibres accompanied by weaving
	- Other	Weaving accompanied by dyeing or by coatingorDyeing of yarn of natural fibres accompanied by weaving
5907	Textile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio back-cloths or the like	Weaving accompanied by dyeing or by flocking or by coatingorFlocking accompanied by dyeing or by printingorPrinting 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), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good
5908	Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated:
	- Incandescent gas mantles, impregnated	Manufacture from tubular knitted gas-mantle fabric
	- Other	Manufacture from materials of any heading, except that of the good
5909 to 5911	Textile articles of a kind suitable for industrial use:
	- Polishing discs or rings other than of felt of heading 5911	Weaving
	- Woven fabrics, of a kind commonly used in papermaking or other technical uses, felted or not, whether or not impregnated or coated, tubular or endless with single or multiple warp and/or weft, or flat woven with multiple warp and/or weft of heading 5911	Extrusion of man-made fibres or spinning of natural or of man-made staple fibres, in each case accompanied by weavingorWeaving accompanied by dyeing or by coatingOnly the following yarns may be used:- coir yarn- yarn of polytetrafluoroethylene (12),- yarn, multiple, of polyamide, coated impregnated or covered with a phenolic resin,- yarn of synthetic textile fibres of aromatic polyamides, obtained by polycondensation of m-phenylenediamine and isophthalic acid,- monofil of polytetrafluoroethylene (12),- yarn of synthetic textile fibres of poly(p-phenylene terephthalamide),- glass fibre yarn, coated with phenol resin and gimped with acrylic yarn (12)- copolyester monofilaments of a polyester and a resin of terephthalic acid and 1,4-cyclohexanediethanol and isophthalic acid
	- Other	Extrusion of man-made filament yarn or spinning of natural or man-made staple fibres, accompanied by weaving [^f01008]orWeaving accompanied by dyeing or by coating
Chapter 60	Knitted or crocheted fabrics	Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knittingorKnitting accompanied by dyeing or by flocking or by coatingorFlocking accompanied by dyeing or by printingorDyeing of yarn of natural fibres accompanied by knittingorTwisting or texturing accompanied by knitting provided that the value of the non-twisted/non-textured yarns used does not exceed 47.5% of the ex-works price of the good
Chapter 61 SP countries only	Articles of apparel and clothing accessories, knitted or crocheted:
	- Obtained by 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	Knitting or crochet and making-up (including cutting) [^f01008] [^f01010]
	- Other	Spinning 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 fibres accompanied by knitting or crochet (knitted or crocheted to shape goods) [^f01008]
ex Chapter 62 SP countries only	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 6202, ex 6204, ex 6206, ex 6209, ex 6210, ex 6211, ex 6212 and ex 6216	Weaving accompanied by making-up (including cutting)orMaking-up preceded by printing 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), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good [^f01008][^f01010]
ex 6202, ex 6204, ex 6206, ex 6209 and ex 6211 SP countries only	Women’s, girls’ and babies’ clothing and clothing accessories for babies, embroidered	Weaving accompanied by making-up (including cutting)orManufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the good [^f01010]
ex 6212 SP countries only	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	Knitting or crochet and making-up (including cutting) [^f01008] [^f01011]
	- Other	Spinning 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 fibres accompanied by knitting or crochet (knitted or crocheted to shape goods) [^f01011]
ex 6210 and ex 6216 SP countries only	Fire-resistant equipment of fabric covered with foil of aluminised polyester	Weaving accompanied by making-up (including cutting)orCoating provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the good, accompanied by making-up (including cutting) [^f01010]
6213 and 6214 SP countries only	Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like:
	- Embroidered	Weaving accompanied by making-up (including cutting)orManufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the good [^f01010]orMaking-up preceded by printing 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), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good [^f01008][^f01010]
	- Other	Weaving accompanied by making-up (including cutting)orMaking-up preceded by printing 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), provided that the value of the unprinted fabric used does not exceed 47.5% of the ex-works price of the good [^f01008][^f01010]
6217 SP countries only	Other made up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212:
	- Embroidered	Weaving accompanied by making-up (including cutting)orManufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the good [^f01010]
	- Fire-resistant equipment of fabric covered with foil of aluminised polyester	Weaving accompanied by making-up (including cutting)orCoating provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the good, accompanied by making-up (including cutting) [^f01010]
	- Interlinings for collars and cuffs, cut out	Manufacture from materials of any heading, except that of the good, and in which the value of all the materials used does not exceed 40% of the ex-works price of the good
	- Other	Weaving accompanied by making-up (including cutting) [^f01010]
ex Chapter 63	Other made-up textile articles; sets; worn clothing and worn textile articles; rags; except for goods of heading 6301 to 6308	Manufacture from materials of any heading, except that of the good
6301 to 6304	Blankets, travelling rugs, bed linen etc.; curtains etc.; other furnishing articles:
	- Of felt, of nonwovens	Extrusion of man-made fibres or use of natural fibres in each case accompanied by non-woven process including needle punching and making-up (including cutting) [^f01008]
	Other:
	- Embroidered	Weaving or knitting accompanied by making-up (including cutting)orManufacture from unembroidered fabric, provided that the value of the unembroidered fabric used does not exceed 40% of the ex-works price of the good [^f01010][^f01012]
	Other	Weaving or knitting accompanied by making-up (including cutting)
6305	Sacks and bags, of a kind used for the packing of goods	Extrusion of man-made fibres or spinning of natural or man-made staple fibres accompanied by weaving or knitting and making-up (including cutting) [^f01008]
6306	Tarpaulins, awnings and sunblinds; tents; sails for boats, sailboards or landcraft; camping goods:
	- Of nonwovens	Extrusion of man-made fibres or natural fibres in each case accompanied by any non-woven techniques including needle punching
	- Other	Weaving accompanied by making-up (including cutting) [^f01008][^f01010]orCoating provided that the value of the uncoated fabric used does not exceed 40% of the ex-works price of the good, accompanied by making-up (including cutting)
6307	Other made-up articles, including dress patterns	Manufacture in which the value of all the non-originating materials used does not exceed 40% of the ex-works price of the good
6308	Sets consisting of woven fabric and yarn, whether or not with accessories, for making up into rugs, tapestries, embroidered table cloths or serviettes, or similar textile articles, put up in packings for retail sale	Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating materials may be incorporated, provided that their total value does not exceed 15% of the ex-works price of the set
ex Chapter 64	Footwear, gaiters and the like; parts of such articles; except for goods of heading 6406	Manufacture from materials of any heading, except from assemblies of uppers affixed to inner soles or to other sole components of heading 6406
6406	Parts of footwear (including uppers whether or not attached to soles other than outer soles); removable in-soles, heel cushions and similar articles; gaiters, leggings and similar articles, and parts thereof	Manufacture from materials of any heading, except that of the good
Chapter 65	Headgear and parts thereof	Manufacture from materials of any heading, except that of the good
Chapter 66	Umbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
Chapter 67	Prepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair	Manufacture from materials of any heading, except that of the good
ex Chapter 68	Articles of stone, plaster, cement, asbestos, mica or similar materials; except for the goods specified in Column 2 of the entries for ex 6803, ex 6812 and ex 6814	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
ex 6803	Articles of slate or of agglomerated slate	Manufacture from worked slate
ex 6812	Articles of asbestos; articles of mixtures with a basis of asbestos or of mixtures with a basis of asbestos and magnesium carbonate	Manufacture from materials of any heading
ex 6814	Articles of mica, including agglomerated or reconstituted mica, on a support of paper, paperboard or other materials	Manufacture from worked mica (including agglomerated or reconstituted mica)
Chapter 69	Ceramic products	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
ex Chapter 70	Glass and glassware; except for goods of heading 7006, 7010, 7013 and the goods specified in Column 2 of the entry for ex 7019	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
7006	Glass of heading 7003, 7004 or 7005, bent, edge-worked, engraved, drilled, enamelled or otherwise worked, but not framed or fitted with other materials:
	- Glass-plate substrates, coated with a dielectric thin film, and of a semiconductor grade in accordance with SEMII (Semiconductor Equipment and Materials Institute Incorporated) -standards [^f01009]	Manufacture from non-coated glass-plate substrate of heading 7006
	- Other	Manufacture from materials of heading 7001
7010	Carboys, bottles, flasks, jars, pots, phials, ampoules and other containers, of glass, of a kind used for the conveyance or packing of goods; preserving jars of glass; stoppers, lids and other closures, of glass	Manufacture from materials of any heading, except that of the goodorCutting of glassware, provided that the total value of the uncut glassware used does not exceed 50% of the ex-works price of the good
7013	Glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes (other than that of heading 7010 or 7018)	Manufacture from materials of any heading, except that of the goodorCutting of glassware, provided that the total value of the uncut glassware used does not exceed 50% of the ex-works price of the goodorHand-decoration (except silk-screen printing) of hand-blown glassware, provided that the total value of the hand-blown glassware used does not exceed 50% of the ex-works price of the good
ex 7019	Articles (other than yarn) of glass fibres	Manufacture from uncoloured slivers, rovings, yarn or chopped strands, or glass wool
ex Chapter 71	Natural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for goods of heading 7106, 7108, 7110, 7115, 7117, and the goods specified in Column 2 of the entries for ex 7107, ex 7109 and ex 7111	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
7106, 7108 and 7110	Precious metals:
	- Unwrought	Manufacture from materials of any heading, except those of headings 7106, 7108 and 7110orElectrolytic, thermal or chemical separation of precious metals of heading 7106, 7108 or 7110orFusion or alloying of precious metals of heading 7106, 7108 or 7110 with each other or with base metals
	- Semi-manufactured or in powder form	Manufacture from unwrought precious metals
ex 7107, ex 7109 and ex 7111	Metals clad with precious metals, semi-manufactured	Manufacture from metals clad with precious metals, unwrought
7115	Other articles of precious metal or of metal clad with precious metal	Manufacture from materials of any heading, except that of the good
7117	Imitation jewellery	Manufacture from materials of any heading, except that of the goodorManufacture from base metal parts, not plated or covered with precious metals, provided that the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
ex Chapter 72	Iron and steel; except for goods of heading 7207 to 7217, 7219 to 7223, 7224 to 7229, and of sub-heading 7218 91, 7218 99 and 7224 90	Manufacture from materials of any heading, except that of the good
7207	Semi-finished products of iron or non-alloy steel	Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or 7206
7208 to 7216	Flat-rolled products, bars and rods, angles, shapes and sections of iron or non-alloy steel	Manufacture from ingots or other primary forms or semi-finished materials of heading 7206 or 7207
7217	Wire of iron or non-alloy steel	Manufacture from semi-finished materials of heading 7207
7218 91 and 7218 99	Semi-finished products	Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or sub-heading 7218 10
7219 to 7222	Flat-rolled products, bars and rods, angles, shapes and sections of stainless steel	Manufacture from ingots or other primary forms or semi-finished materials of heading 7218
7223	Wire of stainless steel	Manufacture from semi-finished materials of heading 7218
7224 90	Semi-finished products	Manufacture from materials of heading 7201, 7202, 7203, 7204, 7205 or sub-heading 7224 10
7225 to 7228	Flat-rolled products, hot-rolled bars and rods, in irregularly wound coils; angles, shapes and sections, of other alloy steel; hollow drill bars and rods, of alloy or non-alloy steel	Manufacture from ingots or other primary forms or semi-finished materials of heading 7206, 7207, 7218 or 7224
7229	Wire of other alloy steel	Manufacture from semi-finished materials of heading 7224
ex Chapter 73	Articles of iron or steel; except for goods of heading 7202, 7304 to 7306, 7308, and the goods specified in Column 2 of the entries for ex 7301, ex 7307 and ex 7315	Manufacture from materials of any heading, except that of the good
ex 7301	Sheet piling	Manufacture from materials of heading 7207
7302	Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole pates (base plates), rail clips, bedplates, ties and other material specialised for jointing or fixing rails	Manufacture from materials of heading 7206
7304, 7305 and 7306	Tubes, pipes and hollow profiles, of iron (other than cast iron) or steel	Manufacture from materials of heading 7206, 7207, 7208, 7209, 7210, 7211, 7212, 7218, 7219, 7220 or 7224
ex 7307	Tube or pipe fittings of stainless steel	Turning, drilling, reaming, threading, deburring and sandblasting of forged blanks, provided that the total value of the forged blanks used does not exceed 35% of the ex-works price of the good
7308	Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel	Manufacture from materials of any heading, except that of the good. However, welded angles, shapes and sections of heading 7301 may not be used
ex 7315	Skid chain	Manufacture in which the value of all the materials of heading 7315 used does not exceed 50% of the ex-works price of the good
ex Chapter 74	Copper and articles thereof; except for goods of heading 7403	Manufacture from materials of any heading, except that of the good
7403	Refined copper and copper alloys, unwrought	Manufacture from materials of any heading
Chapter 75	Nickel and articles thereof	Manufacture from materials of any heading, except that of the good
ex Chapter 76	Aluminium and articles thereof; except for goods of heading 7601 and 7607	Manufacture from materials of any heading, except that of the good
7601	Unwrought aluminium	Manufacture from materials of any heading
7607	Aluminium foil (whether or not printed or backed with paper, paperboard, plastics or similar backing materials) of a thickness (excluding any backing) not exceeding 0.2 mm	Manufacture from materials of any heading, except that of the good and heading 7606
Chapter 77	Reserved for possible future use in the Harmonised System
ex Chapter 78	Lead and articles thereof; except for goods of heading 7801	Manufacture from materials of any heading, except that of the good
7801	Unwrought lead:
	- Refined lead	Manufacture from materials of any heading
	- Other	Manufacture from materials of any heading, except that of the good. However, waste and scrap of heading 7802 may not be used
Chapter 79	Zinc and articles thereof	Manufacture from materials of any heading, except that of the good
Chapter 80	Tin and articles thereof	Manufacture from materials of any heading, except that of the good
Chapter 81	Other base metals; cermets; articles thereof	Manufacture from materials of any heading
ex Chapter 82	Tools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal; except for goods of heading 8206, 8211, 8214 and 8215	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
8206	Tools of two or more of the headings 8202 to 8205, put up in sets for retail sale	Manufacture from materials of any heading, except those of headings 8202 to 8205. However, tools of headings 8202 to 8205 may be incorporated into the set, provided that their total value does not exceed 15% of the ex-works price of the set
8211	Knives with cutting blades, serrated or not (including pruning knives), other than knives of heading 8208, and blades therefor	Manufacture from materials of any heading, except that of the good. However, knife blades and handles of base metal may be used
8214	Other articles of cutlery (for example; hair clippers, butchers’ or kitchen cleavers, choppers and mincing knives, paper knives); manicure or pedicure sets and instruments (including nail files)	Manufacture from materials of any heading, except that of the good. However, handles of base metal may be used
8215	Spoons, forks, ladles, skimmers, cake-servers, fish-knives, butter-knives, sugar tongs and similar kitchen or tableware	Manufacture from materials of any heading, except that of the good. However, handles of base metal may be used
ex Chapter 83	Miscellaneous articles of base metal; except for the goods specified in Column 2 of the entries for ex 8302 and ex 8306	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the materials used does not exceed 70% of the ex-works price of the good
ex 8302	Other mountings, fittings and similar articles suitable for buildings, and automatic door closers	Manufacture from materials of any heading, except that of the good. However, other materials of heading 8302 may be used, provided that their total value does not exceed 20% of the ex-works price of the good
ex 8306	Statuettes and other ornaments, of base metal	Manufacture from materials of any heading, except that of the good. However, other materials of heading 8306 may be used, provided that their total value does not exceed 30% of the ex-works price of the good
ex Chapter 84	Nuclear reactors, boilers, machinery and mechanical appliances; parts thereof; except for goods of heading 8401, 8407, 8408, 8427 and 8482	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
8401	Nuclear reactors; fuel elements (cartridges), non-irradiated, for nuclear reactors; machinery and apparatus for isotopic separation	Manufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
8407	Spark-ignition reciprocating or rotary internal combustion piston engines	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8408	Compression-ignition internal combustion piston engines (diesel or semi-diesel engines)	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8427	Fork-lift trucks; other works trucks fitted with lifting or handling equipment	Manufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
8482	Ball or roller bearings	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
ex Chapter 85	Electrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles; except for goods of heading 8501, 8502, 8513, 8519, 8521, 8523, 8525 to 8528, 8536 to 8537, 8544 to 8549, of sub-heading 8540 11 and 8540 12, and the goods specified in Column 2 of the entries for ex 8542 31 to ex 8542 33 and ex 8532 39	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
8501, 8502	Electric motors and generators; Electric generating sets and rotary converters	Manufacture from materials of any heading, except that of the good and of heading 8503orManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8513	Portable electric lamps designed to function by their own source of energy (for example, dry batteries, accumulators, magnetos), other than lighting equipment of heading 8512	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8519	Sound recording and sound reproducing apparatus	Manufacture from materials of any heading, except that of the good and of heading 8522orManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8521	Video recording or reproducing apparatus, whether or not incorporating a video tuner	Manufacture from materials of any heading, except that of the good and of heading 8522orManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8523	Discs, tapes, solid-state non-volatile storage devices, ‘smart cards’ and other media for the recording of sound or of other phenomena, whether or not recorded, including matrices and masters for the production of discs, but excluding products of Chapter 37	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8525	Transmission apparatus for radio-broadcasting or television, whether or not incorporating reception apparatus or sound recording or reproducing apparatus; television cameras, digital cameras and other video camera recorders	Manufacture from materials of any heading, except that of the good and of heading 8529orManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8526	Radar apparatus, radio navigational aid apparatus and radio remote control apparatus	Manufacture from materials of any heading, except that of the good and of heading 8529orManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8527	Reception apparatus for radio-broadcasting, whether or not combined, in the same housing, with sound recording or reproducing apparatus or a clock	Manufacture from materials of any heading, except that of the good and of heading 8529orManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8528	Monitors and projectors, not incorporating television reception apparatus; reception apparatus for television, whether or not incorporating radio-broadcast receivers or sound or video recording or reproducing apparatus	Manufacture from materials of any heading, except that of the good and of heading 8529orManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8535 to 8537	Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits; connectors for optical fibres, optical fibre bundles or cables; boards, panels, consoles, desks, cabinets and other bases, for electric control or the distribution of electricity	Manufacture from materials of any heading, except that of the good and of heading 8538orManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8540 11 and 8540 12	Cathode ray television picture tubes, including video monitor cathode ray tubes	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
ex 8542 31, ex 8542 32, ex 8542 33, ex 8542 39	Monolithic integrated circuits	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the goodorThe operation of diffusion, in which integrated circuits are formed on a semi-conductor substrate by the selective introduction of an appropriate dopant, whether or not assembled or tested in a non-party
8544	Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8545	Carbon electrodes, carbon brushes, lamp carbons, battery carbons and other articles of graphite or other carbon, with or without metal, of a kind used for electrical purposes	Manufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
8546	Electrical insulators of any material	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8547	Insulating fittings for electrical machines, appliances or equipment, being fittings wholly of insulating materials apart from any minor components of metal (for example, threaded sockets) incorporated during moulding solely for purposes of assembly, other than insulators of heading 8546; electrical conduit tubing and joints therefor, of base metal lined with insulating material	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8548	Waste and scrap of primary cells, primary batteries and electric accumulators; spent primary cells, spent primary batteries and spent electric accumulators; electrical parts of machinery or apparatus, not specified or included elsewhere in this Chapter	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8549	Electrical and electronic waste and scrap	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
Chapter 86	Railway or tramway locomotives, rolling-stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electro-mechanical) traffic signalling equipment of all kinds	Manufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
ex Chapter 87	Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof; except for goods of heading 8711	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
8711	Motorcycles (including mopeds) and cycles fitted with an auxiliary motor, with or without side-cars; side-cars	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
ex Chapter 88	Aircraft, spacecraft, and parts thereof; except for goods of heading 8806 and the goods specified in Column 2 of the entry for ex 8804	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
ex 8804	Rotochutes	Manufacture from materials of any heading, including other materials of heading 8804orManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
8806	Unmanned aircraft	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
Chapter 89	Ships, boats and floating structures	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
ex Chapter 90	Optical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof; except for goods of heading 9002 and 9033	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
9002	Lenses, prisms, mirrors and other optical elements, of any material, mounted, being parts of or fittings for instruments or apparatus, other than such elements of glass not optically worked	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
9033	Parts and accessories (not specified or included elsewhere in this Chapter) for machines, appliances, instruments or apparatus of Chapter 90	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
Chapter 91	Clocks and watches and parts thereof	Manufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
Chapter 92	Musical instruments; parts and accessories of such articles	Manufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
Chapter 93	Arms and ammunition; parts and accessories thereof	Manufacture in which the value of all the non-originating materials used does not exceed 50% of the ex-works price of the good
Chapter 94	Furniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
ex Chapter 95	Toys, games and sports requisites; parts and accessories thereof; except for the goods specified in Column 2 of the entry for ex 9506	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
ex 9506	Golf clubs and parts thereof	Manufacture from materials of any heading, except that of the good. However, roughly-shaped blocks for making golf-club heads may be used
ex Chapter 96	Miscellaneous manufactured articles; except for goods of heading 9601 to 9603, 9605, 9606, 9608, 9612, 9614, and of sub-heading 9613 20	Manufacture from materials of any heading, except that of the goodorManufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
9601 and 9602	Worked ivory, bone, tortoiseshell, horn, antlers, coral, mother-of-pearl and other animal carving material, and articles of these materials (including articles obtained by moulding.Worked vegetable or mineral carving material and articles of these materials; moulded or carved articles of wax, of stearin, of natural gums or natural resins or of modelling pastes, and other moulded or carved articles, not elsewhere specified or included; worked, unhardened gelatine (except gelatine of heading 3503) and articles of unhardened gelatin	Manufacture from materials of any heading
9603	Brooms, brushes (including brushes constituting parts of machines, appliances or vehicles), hand-operated mechanical floor sweepers, not motorized, mops and feather dusters; prepared knots and tufts for broom or brush making; paint pads and rollers, squeegees (other than roller squeegees)	Manufacture in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
9605	Travel sets for personal toilet, sewing or shoe or clothes cleaning	Each item in the set must satisfy the rule which would apply to it if it were not included in the set. However, non-originating materials may be incorporated, provided that their total value does not exceed 15% of the ex-works price of the set
9606	Buttons, press-fasteners, snap-fasteners and press-studs, button moulds and other parts of these articles; button blanks	Manufacture from materials of any heading, except that of the good, and in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
9608	Ball-point pens; felt-tipped and other porous-tipped pens and markers; fountain pens, stylograph pens and other pens; duplicating stylos; propelling or sliding pencils; pen-holders, pencil holders and similar holders; parts (including caps and clips) of the foregoing articles, other than those of heading 9609	Manufacture from materials of any heading, except that of the good. However, nibs or nib-points of the same heading as the good may be used
9612	Typewriter or similar ribbons, inked or otherwise prepared for giving impressions, whether or not on spools or in cartridges; ink-pads, whether or not inked, with or without boxes	Manufacture from materials of any heading, except that of the good, and in which the value of all the non-originating materials used does not exceed 70% of the ex-works price of the good
9613 20	Pocket lighters, gas fuelled, refillable	Manufacture in which the total value of the materials of heading 9613 used does not exceed 30% of the ex-works price of the good
9614	Smoking pipes (including pipe bowls) and cigar or cigarette holders, and parts thereof	Manufacture from materials of any heading
Chapter 97	Works of art, collectors’ pieces and antiques	Manufacture from materials of any heading, except that of the good

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

2018 c. 22.

See section 1 of the Act.

S.I. 2023/561.

For the meaning of “DCTS country”, see regulation 2(1) of the DCTS Regulations.

S.I. 2020/1430, amended by S.I. 2022/981.

S.I. 2020/1436.

Cmnd 2575.

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.

See previous footnote for details of where to obtain or inspect a copy.

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

Reg. 1 in force at 19.6.2023, see reg. 1(1)

Reg. 2 in force at 19.6.2023, see reg. 1(1)

Reg. 3 in force at 19.6.2023, see reg. 1(1)

Reg. 4 in force at 19.6.2023, see reg. 1(1)

Reg. 5 in force at 19.6.2023, see reg. 1(1)

Reg. 6 in force at 19.6.2023, see reg. 1(1)

Reg. 7 in force at 19.6.2023, see reg. 1(1)

Reg. 8 in force at 19.6.2023, see reg. 1(1)

Reg. 9 in force at 19.6.2023, see reg. 1(1)

Reg. 10 in force at 19.6.2023, see reg. 1(1)

Reg. 11 in force at 19.6.2023, see reg. 1(1)

Reg. 12 in force at 19.6.2023, see reg. 1(1)

Reg. 13 in force at 19.6.2023, see reg. 1(1)

Reg. 14 in force at 19.6.2023, see reg. 1(1)

Reg. 15 in force at 19.6.2023, see reg. 1(1)

Reg. 16 in force at 19.6.2023, see reg. 1(1)

Reg. 17 in force at 19.6.2023, see reg. 1(1)

Reg. 18 in force at 19.6.2023, see reg. 1(1)

Reg. 19 in force at 19.6.2023, see reg. 1(1)

Reg. 20 in force at 19.6.2023, see reg. 1(1)

Reg. 21 in force at 19.6.2023, see reg. 1(1)

Reg. 22 in force at 19.6.2023, see reg. 1(1)

Reg. 23 in force at 19.6.2023, see reg. 1(1)

Reg. 24 in force at 19.6.2023, see reg. 1(1)

Reg. 25 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 1.1 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 1.2 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 1.3 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 1.4 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 1.5 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 2.1 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 2.2 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 3.1 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 3.2 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 3.3 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 4.1 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 4.2 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 4.3 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 4.4 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 5.1 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 5.2 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 5.3 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 6.1 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 6.2 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 1 Note 6.3 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 2 in force at 19.6.2023, see reg. 1(1)

Sch. 1 Pt. 3 in force at 19.6.2023, see reg. 1(1)

Sch. 2 in force at 19.6.2023, see reg. 1(1)

Sch. 4 in force at 19.6.2023, see reg. 1(1)

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)

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)

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)

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)

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)

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)

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)

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)

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)

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