Regulation 20 Extended cumulationI1

United Kingdom

(1)

An exporter may regard goods originating from a country or territory in accordance with a trade arrangement between that country or territory (in this regulation, “the TA country”) and the United Kingdom, implemented under section 9 of the Act (preferential rates: arrangements with countries or territories outside the UK), as goods originating from a qualifying DCTS country (in this regulation, “the cumulating beneficiary country”) if—

(a)

the goods are further processed in the cumulating beneficiary country,

(b)

the conditions set out in paragraph (3) are met,

(c)

regulations 17 to 19 and 21 do not apply, and

(d)

the Secretary of State has published a notice under paragraph (4).

(2)

Paragraph (1) does not apply to goods listed in Chapters 1 to 24.

(3)

The conditions mentioned in paragraph (1)(b) are that—

(a)

the processing carried out in the cumulating beneficiary country where the materials are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture),

(b)

the cumulating beneficiary country submits a written request to the Secretary of State, providing evidence of the trade benefits of allowing the extended cumulation,

(c)

the Secretary of State, after taking that evidence into account, is satisfied that there would be trade benefits in allowing the extended cumulation, and

(d)

the TA country agrees to cooperate administratively with the cumulating beneficiary country.

(4)

The Secretary of State may publish a notice specifying—

(a)

the qualifying DCTS countries in respect of which paragraph (1) applies;

(b)

the date from which the extended cumulation may take effect;

(c)

the TA country concerned;

(d)

if the Secretary of State considers it appropriate, the materials in respect of which the extended cumulation may apply.

(5)

In this regulation, “extended cumulation” refers to the treatment of goods originating from a country or territory, in accordance with a trade arrangement between that country or territory and the United Kingdom and implemented under section 9 of the Act, as goods originating from a qualifying DCTS country in the circumstances described in paragraph (1).

Annotations

Commencement

I1: Reg. 20 in force at 19.6.2023, see reg. 1(1)