Regulation 21 Extended cumulation for least developed countriesI1

qualifying DCTS goods which under regulation 4 are to be regarded as originating from a qualifying DCTS country;

goods originating from a country or territory listed in Schedule 4 (Economic Partnership Agreements) in accordance with a trade arrangement between that country or territory and the United Kingdom implemented under section 9 of the Act (preferential rates: arrangements with countries or territories outside the UK).

the goods are further processed in the cumulating LDC country,

the processing carried out in the cumulating LDC 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),

the goods originating from the cumulating partner would, on the declaration acceptance date, qualify for a nil rate of import duty were the goods imported from the cumulating partner directly to the United Kingdom, and

the cumulating LDC complies with the conditions relating to customs cooperation and verification of proof of origin provided for by regulation 16 of the DCTS Regulations.