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

S.I. 2023/557 · Made 22 May 2023 · Extends to United Kingdom

Up to date with all changes known to legislation.gov.uk, revised to 1 January 2026.

Customs

Made 22nd May 2023

Laid before the House of Commons 24th May 2023

Coming into force 19th June 2023

The Treasury makes these Regulations in exercise of the powers conferred by sections 17(6)(b) to (d) and (7)(a), 32(7) and (8)(a) and (b) of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 2018f1 (“the Act”).

In accordance with section 17(8) of the Act, the following Regulations have been made on the recommendation of the Secretary of State.

Further to section 28 of the Act, the Treasury in exercising the function of making these Regulations has had regard to international arrangements to which His Majesty’s Government in the United Kingdom is a party that are relevant to the exercise of that function.

Annotations to the whole text

Footnotes

f1

2018 c. 22.

Contents

  1. 1Citation, commencement, extent and application
  2. 2Interpretation
  3. 3Revocation of the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020
  4. 4Conditions that must be met for goods to be regarded as originating from a qualifying DCTS country
  5. 5Evidence required for goods to be regarded as originating from a qualifying DCTS country
  6. 6HMRC notices of arrangements relating to the provision and verification of evidence
  7. 7Wholly obtained goods
  8. 8Processing: important stage of manufacture condition
  9. 9Valuation
  10. 10Averages
  11. 11Derogation in respect of use of non-originating materials
  12. 12Consignments of identical goods and packaging
  13. 13Accessories, spare parts and tools
  14. 14Sets
  15. 15Neutral elements
  16. 16Derogation in respect of specified goods
  17. 17Bilateral cumulation with the British Islands, a British overseas territory, the European Union, Norway and Switzerland
  18. 18Intra-regional cumulation: countries in the same regional group
  19. 19Inter-regional cumulation: qualifying DCTS countries in different regional groups
  20. 20Extended cumulation
  21. 21Extended cumulation for least developed countries
  22. 22Product specific rule safeguard measure
  23. 23Requirements relating to the originating status of returned goods
  24. 24Non-manipulation requirements in relation to goods
  25. 25Accounting segregation of exporters’ stocks of fungible materials
  26. Signature
  27. Schedule 1: Conditions which must be met for the processing of goods to constitute an important stage of manufacture
  28. Part 1: Introductory notes
  29. Note 1 – The structure of the tables in Parts 2, 3, and 4 of this Schedule
  30. 1.1Paragraph 1.1
  31. 1.2Paragraph 1.2
  32. 1.3Paragraph 1.3
  33. 1.4Paragraph 1.4
  34. 1.5Paragraph 1.5
  35. Note 2 – General provisions concerning certain agricultural goods
  36. 2.1Paragraph 2.1
  37. 2.2Paragraph 2.2
  38. Note 3 - Terminology used in respect of certain textile goods
  39. 3.1Paragraph 3.1
  40. 3.2Paragraph 3.2
  41. 3.3Paragraph 3.3
  42. Note 4 - Tolerances applicable to goods made of a mixture of textile materials
  43. 4.1Paragraph 4.1
  44. 4.2Paragraph 4.2
  45. 4.3Paragraph 4.3
  46. 4.4Paragraph 4.4
  47. Note 5 — Other tolerances applicable to certain textile goods
  48. 5.1Paragraph 5.1
  49. 5.2Paragraph 5.2
  50. 5.3Paragraph 5.3
  51. Note 6— Definitions of specific processes and simple operations carried out in respect of certain goods of Chapter 27
  52. 6.1Paragraph 6.1
  53. 6.2Paragraph 6.2
  54. 6.3Paragraph 6.3
  55. 2Conditions which must be met for the processing of goods to constitute an important stage of manufacture in LDCs
  56. 3Conditions which must be met for the processing of goods to constitute an important stage of manufacture in other qualifying DCTS countries
  57. 4Conditions which must be met for the processing of goods to constitute an important stage of manufacture in EP countries
  58. Schedule 2Materials which are to be excluded from intra-regional cumulation if the conditions set out in regulation 18(4) are met
  59. Schedule 3Regional groups
  60. Schedule 4Economic Partnership Agreements
  61. Explanatory note