Part 4 Conditions which must be met for the processing of goods to constitute an important stage of manufacture in EP countriesF1
| Heading | Description of goods | Conditions 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 |
|---|---|---|
| (1) | (2) | (3) |
(1) For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule. | ||
(2) See Note 5 in Part 1 of this Schedule. | ||
| Chapter 61 | Articles of apparel and clothing accessories: | |
| - Where 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 | 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 | |
| - Other | Manufacture from materials of any Chapter, except that of the good or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good or Spinning 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) or Dyeing of yarn of natural or man-made staple fibres accompanied by knitting or crochet (knitted or crocheted to shape goods)f1 | |
| ex Chapter 62 | Articles 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 entries for ex 6212: | |
| - 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 | Sewing together or otherwise assembling two or more pieces of fabric which have been either cut to form or obtained directly to form | |
| - Other | Manufacture from fabric | |
| ex 6212 | Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, knitted or crocheted: | |
| - 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 | 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 | |
| - Other | Manufacture from materials of any Chapter, except that of the good or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good or Spinning 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) or Dyeing of yarn of natural or man-made staple fibres accompanied by knitting or crochet (knitted or crocheted to shape goods) | |
| 6213 and 6214 | Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like | Manufacture from materials of any Chapter, except that of the good or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good or Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric or Making-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)f2 |
| 6217 | Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212 | Manufacture from materials of any Chapter, except that of the good or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good or Weaving accompanied by making-up (including cutting)(2) or Manufacture from unembroidered fabric |
Annotations
Textual amendments
- F1
Sch. 1 Pt. 4 inserted (1.1.2026) by The Customs (Tariff and Miscellaneous Amendments) (No. 4) Regulations 2025 (S.I. 2025/1289), regs. 1(1), 9
Footnotes
- f1
(1)
For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule.
- f2
(2)
See Note 5 in Part 1 of this Schedule.