{
  "url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023",
  "json_url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023.json",
  "id": "uksi/2023/557",
  "title": "The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023",
  "short_title": "Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) 2023",
  "long_title": "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”).",
  "citation": "S.I. 2023/557",
  "type": "uksi",
  "year": "2023",
  "number": "557",
  "version": "current",
  "date": "2023-05-22",
  "revised": true,
  "valid_from": "2026-01-01",
  "extent": "E+W+S+N.I.",
  "unapplied_effects": 0,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/introduction",
      "extent": "E+W+S+N.I.",
      "status": null,
      "parent": null
    },
    {
      "path": "regulation/1",
      "kind": "regulation",
      "number": "1",
      "heading": "Citation, commencement, extent and application",
      "url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-1",
      "extent": "E+W+S+N.I.",
      "status": null,
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      "path": "regulation/2",
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      "heading": "Interpretation",
      "url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-2",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "regulation/3",
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      "number": "3",
      "heading": "Revocation of the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020",
      "url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-3",
      "extent": "E+W+S+N.I.",
      "status": null,
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    {
      "path": "regulation/4",
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      "heading": "Conditions that must be met for goods to be regarded as originating from a qualifying DCTS country",
      "url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-4",
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      "path": "regulation/5",
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      "heading": "Evidence required for goods to be regarded as originating from a qualifying DCTS country",
      "url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-5",
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    {
      "path": "regulation/6",
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      "heading": "HMRC notices of arrangements relating to the provision and verification of evidence",
      "url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-6",
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      "heading": "Wholly obtained goods",
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      "heading": "Processing: important stage of manufacture condition",
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      "path": "regulation/9",
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      "path": "regulation/12",
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    {
      "path": "regulation/13",
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      "heading": "Accessories, spare parts and tools",
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      "path": "regulation/14",
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      "path": "regulation/15",
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      "heading": "Neutral elements",
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      "path": "regulation/16",
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      "heading": "Derogation in respect of specified goods",
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    {
      "path": "regulation/17",
      "kind": "regulation",
      "number": "17",
      "heading": "Bilateral cumulation with the British Islands, a British overseas territory, the European Union, Norway and Switzerland",
      "url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-17",
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      "heading": "Inter-regional cumulation: qualifying DCTS countries in different regional groups",
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      "path": "regulation/21",
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      "heading": "Accounting segregation of exporters’ stocks of fungible materials",
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      "path": "signature",
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