# The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023, Regulation 17: Bilateral cumulation with the British Islands, a British overseas territory, the European Union, Norway and Switzerland

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

(1) An exporter may regard goods originating from the British Islands, a British overseas territory, the European Union, Norway or Switzerland as goods originating from a qualifying DCTS country if the conditions set out in paragraph (2) are met.
(2) The conditions mentioned in paragraph (1) are that—
(a) the goods are further processed in a qualifying DCTS country, and
(b) the processing carried out in the qualifying DCTS country where the goods are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture).
(3) For the purposes of paragraph (1), bilateral cumulation does not apply to goods listed in Chapters 1 to 24 that originate from Norway or Switzerland.
(4) In this regulation—
“bilateral cumulation” refers to the treatment of goods originating from the British Islands, a British overseas territory, the European Union, Norway or Switzerland as goods originating from a qualifying DCTS country in the circumstances described in paragraph (1);
“British overseas territory” does not include Gibraltar or the Sovereign Base Areas of Akrotiri and Dhekelia.

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Source: https://www.legislation.gov.uk/uksi/2023/557/regulation/17 (the official version)
Page: https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-17
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.