# The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020, Regulation 7: Origin determined by reference to value of materials

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

(1) Paragraph (2) applies to goods where—
(a) were it not for this regulation, the Second General Rule would apply to the goods; and
(b) the goods would not be regarded as originating in a country or territory where the goods are processed because, by virtue of regulation 4, that processing is not economically justified.
(2) The goods are not to be regarded as originating in a country or territory according to the Second General Rule but instead as originating in the country or territory from which originates the greater or greatest proportion by value of the materials within the final composition of the goods.
(3) For the purposes of paragraph (2)—
(a) the value of a material is to be determined at the time the goods are imported; or
(b) if that value cannot be readily determined, the amount which was paid for the material is to be treated as its value.

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Source: https://www.legislation.gov.uk/uksi/2020/1433/regulation/7 (the official version)
Page: https://openlegislation.uk/customs-origin-of-chargeable-goods-eu-exit-regulations-2020/regulation-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.