Regulation 2 InterpretationI1

In these Regulations—

• “the Act” means the Taxation (Cross-border Trade) Act 2018;

• “Rules of Origin” means the document entitled “Rules of Origin: Special Rules for Determining Non-Preferential Origin, F1version 1.2 dated 12th April 2023” which comprises the following as are so named in that document—

  1. (a)

     Part One (goods wholly obtained in a single country or territory);

  2. (b)

     Part Two (operations not constituting an important stage of manufacture);

  3. (c)

     Part Three (accessories, spare parts or tools); and

  4. (d)

     Part Four (product specific rules);

• “Second General Rule” means the rule of origin of goods provided by section 17(3) of the Act.