# The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023, Paragraph 5.3


Where a percentage-rule applies, the value of non-originating materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.

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Source: https://www.legislation.gov.uk/uksi/2023/557/schedule/1/paragraph/5.3 (the official version)
Page: https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/schedule-1/paragraph-5.3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.