# The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023, Regulation 23: Requirements relating to the originating status of returned goods

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

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.

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Source: https://www.legislation.gov.uk/uksi/2023/557/regulation/23 (the official version)
Page: https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-23
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.