Paragraph 1.4 I1
The conditions set out in the table in Part 2 apply to LDCs. The conditions set out in the table in Part 3 are applicable to all other qualifying F1DCTS countries, unless Column 1 includes the words “SP countries only”. Where those words are included, the corresponding condition in Column 3 only applies to SP countries. The conditions set out in the table in Part 4 apply to EP countries. The conditions set out in the table in Part 3 are also applicable to exports from the British Islands, a British overseas territory, the European Union, Norway or Switzerland to a qualifying DCTS country for the purposes of bilateral cumulation under regulation 17 of these Regulations.
Annotations
Textual amendments
- F1
Words in Sch. 1 Pt. 1 Note 1.4 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 6(3)
Commencement
- I1
Sch. 1 Pt. 1 Note 1.4 in force at 19.6.2023, see reg. 1(1)
Notes on Note 1 – The structure of the tables in Parts 2, 3, and 4 of this Schedule
Textual amendments
- F1
Words in Sch. 1 Pt. 1 Note 1 heading substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 6(2)