# The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 (revoked) S.I. 2020/1436 · made 15 December 2020 · revised to 19 June 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFs: Printed copy https://openlegislation.uk/customs-origin-of-chargeable-goods-trade-preference-scheme-eu-exit-regulations-2020-revoked/pdf/uksi_20201436_en.pdf; UK Explanatory Memorandum https://openlegislation.uk/customs-origin-of-chargeable-goods-trade-preference-scheme-eu-exit-regulations-2020-revoked/pdf/uksiem_20201436_en.pdf ## Introductory text Exiting The European Union Customs Made at 12.30 p.m. on 15th December 2020 Laid before the House of Commons 16th December 2020 Coming into force in accordance with regulation 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1 Citation and commencement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Interpretation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Conditions that must be met for goods to be regarded as originating from a beneficiary country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Evidence required for goods to be regarded as originating from a beneficiary country . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5 HMRC notices of arrangements relating to the provision and verification of evidence . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 Wholly obtained goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Processing: important stage of manufacture condition . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Averages . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Derogation in respect of use of non-originating materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Consignments of identical goods and packaging . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Accessories, spare parts and tools . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 12 Sets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 Neutral elements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Derogation in respect of specified goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Bilateral cumulation with the British Islands, a British overseas territory, the European Union, Norway and Switzerland . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Intra-regional cumulation: beneficiary countries in the same regional group . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 Inter-regional cumulation: beneficiary countries in different regional groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 18 Extended cumulation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Requirements relating to the originating status of returned goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Non-manipulation requirements in relation to goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 21 Accounting segregation of exporters' stocks of fungible materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Signature . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule 1: Conditions which must be met for the processing of goods to constitute an important stage of manufacture ### Part 1: Introductory notes ## 1.1 Note 1 – The structure of the table in Part 2 of this Schedule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1.2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1.3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1.4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 1.5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2.1 Note 2 – General provisions concerning certain agricultural goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2.2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3.1 Note 3 - Terminology used in respect of certain textile goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3.2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3.3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4.1 Note 4 - Tolerances applicable to goods made of a mixture of textile materials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4.2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4.3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4.4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5.1 Note 5 — Other tolerances applicable to certain textile goods . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5.2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 5.3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6.1 Note 6— Definitions of specific processes and simple operations carried out in respect of certain goods of Chapter 27 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6.2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6.3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Conditions which must be met for the processing of goods to constitute an important stage of manufacture . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule 2 Materials which are to be excluded from intra-regional cumulation if the conditions set out in regulation 16(3) are met . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule 3 Regional groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Explanatory note . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . --- Source: https://www.legislation.gov.uk/uksi/2020/1436 (the official version) Page: https://openlegislation.uk/customs-origin-of-chargeable-goods-trade-preference-scheme-eu-exit-regulations-2020-revoked Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.