Regulation 23 Requirements relating to the originating status of returned goodsI1

United Kingdom

If originating goods exported from a qualifying DCTS country (“the exporting country”) to another country or territory (“the importing country”) have been returned to the exporting country, they are to be regarded as not originating from the exporting country unless it can be demonstrated to the satisfaction of an HMRC officer that the returned goods—

(a)

are the same as those which were exported, and

(b)

have not undergone any operations beyond those necessary to preserve their condition while in a country other than the exporting country or during transportation.

Annotations

Commencement

I1: Reg. 23 in force at 19.6.2023, see reg. 1(1)