{
  "url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-8",
  "json_url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/regulation-8.json",
  "legislation": "uksi/2023/557",
  "legislation_title": "The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023",
  "legislation_url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023",
  "path": "regulation/8",
  "kind": "regulation",
  "number": "8",
  "heading": "Processing: important stage of manufacture condition",
  "text": "(1) Subject to the derogation in regulation 11(1), the processing of goods constitutes an important stage of manufacture if the processing meets the conditions specified—\n(a) in respect of LDCs in Part 2 of Schedule 1;\n(b) for other qualifying DCTS countries in Part 3 or, where applicable, Part 4 of Schedule 1.\n(2) For the purposes of paragraph (1), the processing of goods only by one or more of the following operations does not constitute an important stage of manufacture—\n(a) preserving operations to ensure that the goods retain their condition during transport and storage;\n(b) the breaking up or assembly of packages;\n(c) washing, cleaning or the removal of dust, oxide, oil, paint or other coverings;\n(d) the ironing of textiles;\n(e) simple painting and polishing operations;\n(f) the husking or partial or total milling of rice or the polishing or glazing of cereals or rice;\n(g) operations to colour or flavour sugar or form sugar lumps or the partial or total milling of crystal sugar;\n(h) the peeling, stoning or shelling of fruits, nuts or vegetables;\n(i) sharpening, simple grinding or simple cutting;\n(j) sifting, screening, classifying, sorting, including the making-up of sets of articles;\n(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;\n(l) the affixing or printing of marks, labels, logos or other like distinguishing signs on goods or their packaging;\n(m) the simple mixing of goods, whether or not of different kinds or the mixing of sugar with any material;\n(n) the simple addition of water or dilution, dehydration or denaturation of goods;\n(o) the simple assembly of parts of goods to constitute a complete good or the disassembly of goods into parts;\n(p) the slaughtering of animals.\n(3) An operation described as simple in paragraph (2) is to be regarded as simple if no specialist skills, or machines, apparatus or tools especially produced or installed for it, are required for it to be carried out.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in reg. 8(1)(b) substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 4"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Reg. 8 in force at 19.6.2023, see reg. 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/557/regulation/8",
    "retrieved_at": "2026-10-28T21:45:08.480719+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}