Regulation 4 Conditions that must be met for goods to be regarded as originating from a qualifying DCTS countryI1

the evidence requirements set out in regulations 5 and 24(4) are met;

the goods are wholly obtained in that qualifying DCTS country in accordance with regulation 7;

where the goods are obtained in two or more countries or territories, that qualifying DCTS country is the last country or territory in which processing of the goods which constitutes an important stage of manufacture has taken place in accordance with regulation 8;

in the case of returned goods, the requirements set out in regulation 23 are met;

the non-manipulation requirements set out in regulation 24(1) are met.