# The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020, Regulation 4: Processing that is not economically justified

Extent: E+W+S+N.I.

Processing of goods is not economically justified 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.

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Source: https://www.legislation.gov.uk/uksi/2020/1433/regulation/4 (the official version)
Page: https://openlegislation.uk/customs-origin-of-chargeable-goods-eu-exit-regulations-2020/regulation-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.