{
  "url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/schedule-1/part-2",
  "json_url": "https://openlegislation.uk/customs-origin-of-chargeable-goods-developing-countries-trading-scheme-regulations-2023/schedule-1/part-2.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": "schedule/1/part/2",
  "kind": "part",
  "number": "2",
  "heading": "Conditions which must be met for the processing of goods to constitute an important stage of manufacture in LDCs",
  "text": "Heading\nDescription of goods\nConditions which must be met for the processing of the goods to constitute an important stage of manufacture for the purposes of regulation 8(1) of these Regulations\n(1)\n(2)\n(3)\n(1)A notice published under regulation 22 may have amended the conditions which must be met for the processing of these goods to constitute an important stage of manufacture.\n(2)For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule.\n(3)See Note 5 in Part 1 of this Schedule.\nChapter 1\nLive animals\nNone if all the animals of Chapter 1 are wholly obtained in the country or territory\nChapter 2\nMeat and edible meat offal\nManufacture in which all the meat and edible meat offal in the goods of this Chapter is wholly obtained in the country or territory\nChapter 3\nFish and crustaceans, molluscs and other aquatic invertebrates\nManufacture from materials of any Chapter, except that of the good\nChapter 4\nDairy produce; birds’ eggs; natural honey; edible products of animal origin, not elsewhere specified or included\nManufacture from materials of any Chapter, except that of the good\nChapter 5\nProducts of animal origin, not elsewhere specified or included\nProduction from non-originating materials of any heading\nex Chapter 6\nLive trees and other plants; bulbs, roots and the like; cut flowers and ornamental foliage; except for goods of heading 0603 and 0604\nManufacture from materials of any Chapter, except that of the good\n0603 and 0604\nCut flowers and flower buds; foliage, branches and other parts of plans\nManufacture from materials of any sub-heading, except that of the good\nex Chapter 7\nEdible vegetables and certain roots and tubers; except for goods of heading 0711, 0712 and 0713\nManufacture from materials of any Chapter, except that of the good\n0711, 0712 and 0713\nVegetables provisionally preserved; dried vegetables\nManufacture from materials of any heading, except that of the good\nChapter 8\nEdible fruit and nuts; peel of citrus fruits or melons\nManufacture from materials of any Chapter, except that of the good\nChapter 9\nCoffee, tea, maté and spices\nManufacture from materials of any sub-heading, except that of the good\nor\nBlending, crushing or grinding\nChapter 10\nCereals\nManufacture from materials of any Chapter, except that of the good\nChapter 11\nProducts of the milling industry; malt; starches; inulin; wheat gluten\nManufacture from materials of any Chapter, except that of the good\nChapter 12\nOil seeds and oleaginous fruits; miscellaneous grains, seeds and fruit; industrial or medicinal plants; straw and fodder\nManufacture from materials of any heading, except that of the good\nChapter 13\nLac; gums, resins and other vegetable saps and extracts\nManufacture from materials of any heading\nChapter 14\nVegetable plaiting materials; vegetable products not elsewhere specified or included\nManufacture from materials of any heading, except that of the good\nex Chapter 15\nAnimal, vegetable or microbial fats and oils and their cleavage products; prepared edible fats; animal or vegetable waxes; except for goods of heading 1511, 1516 and 1517\nManufacture from materials of any sub-heading, except that of the good\nor\nRefining\n1511\nPalm oil and its fractions, whether or not refined, but not chemically modified\nManufacture from materials of any sub-heading, except that of the good\n1516\nAnimal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared\nManufacture from materials of any heading, except that of the good\nor\nRefining\n1517\nMargarine; edible mixtures or preparations of animal, vegetable or microbial fats or oils or of fractions of different fats or oils of this Chapter, other than edible fats or oils or their fractions of heading 1516\nManufacture from materials of any heading, except that of the good\nChapter 16\nPreparations of meat, of fish, of crustaceans, molluscs or other aquatic invertebrates, or of insects\nManufacture from materials of any Chapter, except that of the good and Chapters 2 and 3\nChapter 17\nSugars and sugar confectionery\nManufacture from materials of any heading, except that of the good\nChapter 18\nCocoa and cocoa preparations\nManufacture from materials of any heading, except that of the good\nChapter 19\nPreparations of cereals, flour, starch or milk; pastrycooks’ products\nManufacture from materials of any heading, except that of the good\nex Chapter 20\nPreparations of vegetables, fruit, nuts or other parts of plants; except for goods of heading 2002 and 2009\nManufacture from materials of any heading, except that of the good\n2002\nTomatoes prepared or preserved otherwise than by vinegar or acetic acid\nManufacture from materials of any Chapter, except that of the good\n2009\nFruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter\nManufacture from materials of any sub-heading, except that of the good\nex Chapter 21\nMiscellaneous edible preparations; except for goods of heading 2105\nManufacture from materials of any sub-heading, except that of the good\n2105\nIce cream and other edible ice, whether or not containing cocoa\nManufacture from materials of any heading, except that of the good\nChapter 22\nBeverages, spirits and vinegar\nManufacture from materials of any heading, except that of the good\nex Chapter 23\nResidues and waste from the food industries; prepared animal fodder; except for goods of heading 2309\nManufacture from materials of any heading, except that of the good\n2309\nPreparations of a kind used in animal feeding\nManufacture from materials of any heading, except that of the good\nChapter 24\nTobacco and manufactured tobacco substitutes; products, whether or not containing nicotine, intended for inhalation without combustion; other nicotine containing products intended for the intake of nicotine into the human body\nManufacture from materials of any heading, except that of the good\nChapter 25\nSalt; sulphur; earths and stone; plastering materials, lime and cement\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 26\nOres, slag and ash\nManufacture from materials of any heading, except that of the good\nChapter 27\nMineral fuels, mineral oils and products of their distillation; bituminous substances; mineral waxes\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 28\nInorganic chemicals; organic or inorganic compounds of precious metals, of rare-earth metals, of radioactive elements or of isotopes\nManufacture from materials of any sub-heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nA chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone\nChapter 29\nOrganic chemicals\nManufacture from materials of any sub-heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nA chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone\nChapter 30\nPharmaceutical products\nManufacture from materials of any sub-heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nA chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone\nChapter 31\nFertilisers\nManufacture from materials of any sub-heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 32\nTanning or dyeing extracts; tannins and their derivatives; dyes, pigments and other colouring matter; paints and varnishes; putty and other mastics; inks\nManufacture from materials of any sub-heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 33\nEssential oils and resinoids; perfumery, cosmetic or toilet preparations\nManufacture from materials of any sub-heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 34\nSoap, organic surface-active agents, washing preparations, lubricating preparations, artificial waxes, prepared waxes, polishing or scouring preparations, candles and similar articles, modelling pastes, ‘dental waxes’ and dental preparations with a basis of plaster\nManufacture from materials of any sub-heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 35\nAlbuminoidal substances; modified starches; glues; enzymes\nManufacture from materials of any sub-heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 36\nExplosives; pyrotechnic products; matches; pyrophoric alloys; certain combustible preparations\nManufacture from materials of any sub-heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 37\nPhotographic or cinematographic goods\nManufacture from materials of any sub-heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 38\nMiscellaneous chemical products\nManufacture from materials of any sub-heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nA chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone\nChapter 39\nPlastics and articles thereof\nManufacture from materials of any sub-heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nA chemical reaction, purification, mixing and blending, production of standard materials, a change in particle size, isomer separation, or biotechnological processing is undergone\nChapter 40\nRubber and articles thereof\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 41\nRaw hides and skins (other than furskins) and leather\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 42\nArticles of leather; saddlery and harness; travel goods, handbags and similar containers; articles of animal gut (other than silk worm gut)\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 43\nFurskins and artificial fur; manufactures thereof\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 44\nWood and articles of wood; wood charcoal\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 45\nCork and articles of cork\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 46\nManufactures of straw, of esparto or of other plaiting materials; basketware and wickerwork\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 47\nPulp of wood or of other fibrous cellulosic material; recovered (waste and scrap) paper or paperboard\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 48\nPaper and paperboard; articles of paper pulp, of paper or of paperboard\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 49\nPrinted books, newspapers, pictures and other products of the printing industry; manuscripts, typescripts and plans\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 50\nSilk\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning or twisting\nChapter 51\nWool, fine or coarse animal hair; horsehair yarn and woven fabric\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)\nChapter 52\nCotton\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)\nex Chapter 53\nOther vegetable textile fibres; paper yarn and woven fabrics of paper yarn; except for goods of heading 5306 to 5311\nManufacture from materials of any heading, except that of the good\n5306, 5307 and 5308\nFlax yarn, yarn of jute or of other vegetable textile fibres and paper yarn\nManufacture from materials of any heading, except that of the good\nor\nSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning\n5309, 5310 and 5311\nWoven fabrics of flax, jute, paper yarn and other vegetable textile fibres\nManufacture from materials of any heading, except that of the good\nor\nWeaving\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)\n5401, 5402, 5403, 5404, 5405 and 5406\nSewing thread of man-made filaments, filament yarn, monofilament\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nExtrusion of man-made fibres accompanied by spinning or spinning of natural fibres\n5407 and 5408\nWoven fabrics of synthetic or artificial filament yarn\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)\n5501, 5502, 5503, 5504, 5505, 5506 and 5507\nFilament tow, staple fibres\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nExtrusion of man-made fibres\n5508, 5509, 5510 and 5511\nSewing thread of man-made staple fibres, yarn (other than sewing thread) of staple fibres\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nSpinning of natural fibres or extrusion of man-made fibres accompanied by spinning\n5512, 5513, 5514, 5515 and 5516\nWoven fabrics of staple fibres\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)\nex Chapter 56\nWadding, felt and non-wovens; special yarns; twine, cordage, ropes and cables and articles thereof; except for goods of heading 5603, 5608 and 5609\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nExtrusion of man-made fibres accompanied by spinning or spinning of natural fibres\nor\nFlocking accompanied by dyeing or printing\n5603\nNonwovens, whether or not impregnated, coated, covered or laminated\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nAny non-woven process including needle punching\n5608 and 5609\nKnotted netting of twine, cordage or rope; made-up fishing nets and other made-up nets, of textile materials; articles of yarn, strip or the like\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nExtrusion of man-made fibres accompanied by spinning or spinning of natural or man-made staple fibres\nor\nSpinning accompanied with flocking\nor\nFlocking accompanied by dyeing\nChapter 57\nCarpets and other textile floor coverings\nManufacture from materials of any Chapter, except that of the good\nor\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving\nor\nManufacture from coir yarn or sisal yarn or jute yarn\nor\nFlocking accompanied by dyeing or by printing\nor\nTufting accompanied by dyeing or by printing\nor\nExtrusion of man-made fibres accompanied by non-woven techniques including needle punching\nex Chapter 58\nSpecial woven fabrics; tufted textile fabrics; lace; tapestries; trimmings; embroidery; except for goods of heading 5805\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendaring, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)\n5805\nHand-woven tapestries of the types Gobelins, Flanders, Aubusson, Beauvais and the like, and needle-worked tapestries (for example, petit point, cross stitch), whether or not made up\nManufacture from materials of any heading, except that of the good\n5901\nTextile fabrics coated with gum or amylaceous substances, of a kind used for the outer covers of books or the like; tracing cloth; prepared painting canvas; buckram and similar stiffened textile fabrics of a kind used for hat foundations\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving accompanied by dyeing or by flocking or by coating\nor\nFlocking accompanied by dyeing or by printing\n5902\nTyre cord fabric of high tenacity yarn of nylon or other polyamides, polyesters or viscose rayon\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving or extrusion of man-made fibres accompanied by weaving\n5903\nTextile fabrics impregnated, coated, covered or laminated with plastics, other than those of heading 5902\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving accompanied by dyeing or by coating\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)\n5904\nLinoleum, whether or not cut to shape; floor coverings consisting of a coating or covering applied on a textile backing, whether or not cut to shape\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving accompanied by dyeing or by coating\n5905\nTextile wall coverings\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving accompanied by dyeing or by coating\nor\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by weaving\nor\nWeaving accompanied by dyeing or by coating or with laminating\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)\n5906\nRubberised textile fabrics, other than those of heading 5902\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting\nor\nKnitting accompanied by dyeing or by coating\nor\nDyeing of yarn of natural fibres accompanied by knitting\n590699\nOther\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving accompanied by dyeing or by coating\nor\nDyeing of yarn of natural fibres accompanied by weaving\n5907\nTextile fabrics otherwise impregnated, coated or covered; painted canvas being theatrical scenery, studio backcloths or the like\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving accompanied by dyeing or by flocking or by coating\nor\nFlocking accompanied by dyeing or by printing\nor\nPrinting accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)\n5908\nTextile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\n5909, 5910 and 5911\nTextile hosepiping and similar textile tubing, transmission or conveyor belts or belting, textile products and articles for technical uses\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving\nChapter 60\nKnitted or crocheted fabrics\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting\nor\nKnitting accompanied by dyeing or by flocking or by coating\nor\nFlocking accompanied by dyeing or by printing\nor\nDyeing of yarn of natural fibres accompanied by knitting\nor\nTwisting or texturing accompanied by knitting\nChapter 61\nArticles of apparel and clothing accessories:\nWhere obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form\nSewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form\nOther\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or crochet (knitted or crocheted to shape goods)\nor\nDyeing of yarn of natural or man-made staple fibres accompanied by knitting or crochet (knitted or crocheted to shape goods)\nex Chapter 62\nArticles of apparel and clothing accessories, not knitted or crocheted; except for goods of heading 6213, 6214 and 6217 , and the goods specified in Column 2 of the entry for ex 6212:\n. . .\n- Obtained by sewing together or otherwise assembling, two or more pieces of fabric which have been either cut to form or obtained directly to form\nSewing together or otherwise assembling two or more pieces of fabric which have been either cut to form or obtained directly to form\n- Other\nManufacture from fabric\nex 6212\nBrassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, knitted or crocheted:\n- Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form\nSewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form\n- Other\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nSpinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or crochet (knitted or crocheted to shape goods)\nor\nDyeing of yarn of natural or man-made staple fibres accompanied by knitting or crochet (knitted or crocheted to shape goods)(2)\n6213 and 6214\nHandkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving accompanied by making-up (including cutting)\nor\nManufacture from unembroidered fabric\nor\nMaking-up preceded by printing or dyeing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)\n6217\nOther made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving accompanied by making-up (including cutting)\nor\nManufacture from unembroidered fabric\nex Chapter 63\nOther made-up textile articles; sets; worn clothing and worn textile articles; rags; except for goods of heading 6309 and 6310\nManufacture from materials of any Chapter, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nWeaving or knitting accompanied by making-up (including cutting)\n6309 and 6310\nWorn clothing and other worn articles\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 64\nFootwear, gaiters and the like; parts of such articles\nManufacture from materials of any heading, except that of the good\nChapter 65\nHeadgear and parts thereof\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 66\nUmbrellas, sun umbrellas, walking-sticks, seat-sticks, whips, riding-crops, and parts thereof\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 67\nPrepared feathers and down and articles made of feathers or of down; artificial flowers; articles of human hair\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 68\nArticles of stone, plaster, cement, asbestos, mica or similar materials\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 69\nCeramic products\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nex Chapter 70\nGlass and glassware; except for goods of heading 7009 and 7019\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nor\nCutting of glassware or hand decoration (except silk-screen printing)\n7009, 7019\nGlass mirrors, whether or not framed, including rear-view mirrors; articles (other than yarn) of glass fibres\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nex Chapter 71\nNatural or cultured pearls, precious or semi-precious stones, precious metals, metals clad with precious metal, and articles thereof; imitation jewellery; coin; except for goods of heading 7106, 7108 and 7110\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\n7106, 7108, 7110\nSilver, gold or platinum\nManufacture from materials of any sub-heading, except that of the good\nChapter 72\nIron and steel\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 73\nArticles of iron or steel\nManufacture from materials of any heading, except that of the good\nChapter 74\nCopper and articles thereof\nManufacture from materials of any heading, except that of the good\nChapter 75\nNickel and articles thereof\nManufacture from materials of any heading, except that of the good\nChapter 76\nAluminium and articles thereof\nManufacture from materials of any heading, except that of the good\nChapter 78\nLead and articles thereof\nManufacture from materials of any heading, except that of the good\nChapter 79\nZinc and articles thereof\nManufacture from materials of any heading, except that of the good\nChapter 80\nTin and articles thereof\nManufacture from materials of any heading, except that of the good\nChapter 81\nOther base metals; cermets; articles thereof\nManufacture from materials of any heading, except that of the good\nChapter 82\nTools, implements, cutlery, spoons and forks, of base metal; parts thereof of base metal\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nex Chapter 83\nMiscellaneous articles of base metal; except for goods of heading 8301, 8302, 8305 and 8308\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\n8301, 8302, 8305 and 8308\nPadlocks and locks; automatic door closers; fittings for loose-leaf binders or files, paper clips; clasps\nManufacture from materials of any sub-heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 84\nNuclear reactors, boilers, machinery and mechanical appliances; parts thereof\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 85\nElectrical machinery and equipment and parts thereof; sound recorders and reproducers, television image and sound recorders and reproducers, and parts and accessories of such articles\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 86\nRailway or tramway locomotives, rolling stock and parts thereof; railway or tramway track fixtures and fittings and parts thereof; mechanical (including electromechanical) traffic signalling equipment of all kinds\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 87\nVehicles other than railway or tramway rolling-stock, and parts and accessories thereof\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 88\nAircraft, spacecraft, and parts thereof\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 89\nShips, boats and floating structures\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 90\nOptical, photographic, cinematographic, measuring, checking, precision, medical or surgical instruments and apparatus; parts and accessories thereof\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 91\nClocks and watches and parts thereof\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 92\nMusical instruments; parts and accessories of such articles\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nex Chapter 93\nArms and ammunition; parts and accessories thereof; except for goods of heading 9305\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\n9305\nParts and accessories of articles of headings 9301 to 9304\nManufacture from materials of any heading, except that of the good\nChapter 94\nFurniture; bedding, mattresses, mattress supports, cushions and similar stuffed furnishings; lamps and lighting fittings, not elsewhere specified or included; illuminated signs, illuminated name-plates and the like; prefabricated buildings\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 95\nToys, games and sports requisites; parts and accessories thereof\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good\nChapter 96\nMiscellaneous manufactured articles\nManufacture from materials of any heading, except that of the good\nor\nManufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Word in Sch. 1 Pt. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(2)(a)"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Words in Sch. 1 Pt. 2 substituted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(2)(b)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Words in Sch. 1 Pt. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(3)(a)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in Sch. 1 Pt. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(3)(b)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in Sch. 1 Pt. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(3)(c)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Words in Sch. 1 Pt. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(4)(a)"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Words in Sch. 1 Pt. 2 omitted (1.1.2026) by virtue of The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(4)(b)"
    },
    {
      "type": "F",
      "label": "F8",
      "text": "Words in Sch. 1 Pt. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(5)"
    },
    {
      "type": "F",
      "label": "F9",
      "text": "Words in Sch. 1 Pt. 2 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 7(6)"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Sch. 1 Pt. 2 in force at 19.6.2023, see reg. 1(1)"
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "(1)For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "(2)See Note 5 in Part 1 of this Schedule."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "(3)See Note 5 in Part 1 of this Schedule."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/557/schedule/1/part/2",
    "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."
}