Regulation 12 Consignments of identical goods and packagingI1

For the purposes of these Regulations, if a consignment consists of several goods, the origin of each good must be individually determined, including where the consignment consists of substantively identical goods classified under the same sub-heading.

If, under Rule 5 of the Goods Classification Table Rules of Interpretation specified in section 1 of Part Two of the Tariff of the United Kingdom, packaging is included with the goods for classification purposes, it must be included in determining the origin of the goods.

In this regulation, “the Tariff of the United Kingdom” has the meaning given in regulation 1(2) of the Tariff Regulations.