Regulation 4 Processing that is not economically justifiedI1

United Kingdom

Processing of goods is not economically justified M1 only in cases where a person causes the goods to be processed to obtain a place of origin of the goods different from that which would otherwise have applied had the processing not occurred with the purpose of—

(a)

reducing the amount of import duty which would otherwise have applied to the goods; or

(b)

avoiding or mitigating a provision imposed by or under an enactment which would otherwise have applied to the goods, including provision imposing—

(i)

a quota or other restriction on import;

(ii)

a prohibition on import; or

(iii)

a tax, duty or charge.

Annotations

Marginal citations

M1: The Second General Rule includes a requirement that processing of goods must be economically justified.

Commencement

I1: Reg. 4 in force at 31.12.2020 by S.I. 2020/1643, reg. 2, Sch.