# The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023, Regulation 15: Neutral elements

Extent: E+W+S+N.I.

(1) In determining the origin of goods, neutral elements used to process, or used in the course of processing, the goods are to be disregarded.
(2) In this regulation, “neutral elements” means—
(a) energy in the form of fuel, or in any other form;
(b) plant or equipment, including machinery and tools;
(c) materials which do not form part of, or are not integral to, the final composition of the goods.

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Source: https://www.legislation.gov.uk/uksi/2023/557/regulation/15 (the official version)
Page: https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.