Paragraph 2.1 I1
Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in a qualifying DCTS country are to be treated as originating from that country, even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported from another country or territory.
Annotations
Commencement
- I1
Sch. 1 Pt. 1 Note 2.1 in force at 19.6.2023, see reg. 1(1)