Regulation 9 New Part 4 (conditions which must be met for the processing of goods to constitute an important stage of manufacture in EP countries)

After Part 3, insert—

“Part 4

Conditions which must be met for the processing of goods to constitute an important stage of manufacture in EP countries

Heading Description of goods Conditions which must be met for the processing of the goods to constitute an important stage of manufacture for the purposes of regulation 8(1) of these Regulations
(1) (2) (3)

(1)
For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule.

(2)
See Note 5 in Part 1 of this Schedule.

Chapter 61 Articles of apparel and clothing accessories:
- Where obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Sewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
- Other
Manufacture from materials of any Chapter, except that of the good

or

Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good

or

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or crochet (knitted or crocheted to shape goods)

or

Dyeing of yarn of natural or man-made staple fibres accompanied by knitting or crochet (knitted or crocheted to shape goods)^{^f1}

ex Chapter 62 Articles of apparel and clothing accessories, not knitted or crocheted; except for goods of heading 6213, 6214 and 6217, and the goods specified in Column 2 of the entries for ex 6212:
- Obtained by sewing together or otherwise assembling, two or more pieces of fabric which have been either cut to form or obtained directly to form Sewing together or otherwise assembling two or more pieces of fabric which have been either cut to form or obtained directly to form
- Other Manufacture from fabric
ex 6212 Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, knitted or crocheted:
- Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form Sewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
- Other
Manufacture from materials of any Chapter, except that of the good

or

Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good

or

Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or crochet (knitted or crocheted to shape goods)

or

Dyeing of yarn of natural or man-made staple fibres accompanied by knitting or crochet (knitted or crocheted to shape goods)^{^f2}

6213 and 6214 Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like
Manufacture from materials of any Chapter, except that of the good

or

Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good

or

Weaving accompanied by making-up (including cutting)

or

Manufacture from unembroidered fabric

or

Making-up preceded by printing or dyeing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)^{^f3}

6217 Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212
Manufacture from materials of any Chapter, except that of the good

or

Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good

or

Weaving accompanied by making-up (including cutting)⁽²⁾

or

Manufacture from unembroidered fabric

”.

Heading	Description of goods	Conditions which must be met for the processing of the goods to constitute an important stage of manufacture for the purposes of regulation 8(1) of these Regulations
(1) For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule.
(2) See Note 5 in Part 1 of this Schedule.
Chapter 61	Articles of apparel and clothing accessories:
	- Where obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form	Sewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
	- Other	Manufacture from materials of any Chapter, except that of the good or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good or Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or crochet (knitted or crocheted to shape goods) or Dyeing of yarn of natural or man-made staple fibres accompanied by knitting or crochet (knitted or crocheted to shape goods)^{^f1}
ex Chapter 62	Articles of apparel and clothing accessories, not knitted or crocheted; except for goods of heading 6213, 6214 and 6217, and the goods specified in Column 2 of the entries for ex 6212:
	- Obtained by sewing together or otherwise assembling, two or more pieces of fabric which have been either cut to form or obtained directly to form	Sewing together or otherwise assembling two or more pieces of fabric which have been either cut to form or obtained directly to form
	- Other	Manufacture from fabric
ex 6212	Brassieres, girdles, corsets, braces, suspenders, garters and similar articles and parts thereof, knitted or crocheted:
	- Obtained by sewing together or otherwise assembling, two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form	Sewing together or otherwise assembling two or more pieces of knitted or crocheted fabric which have been either cut to form or obtained directly to form
	- Other	Manufacture from materials of any Chapter, except that of the good or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good or Spinning of natural or man-made staple fibres or extrusion of man-made filament yarn, in each case accompanied by knitting or crochet (knitted or crocheted to shape goods) or Dyeing of yarn of natural or man-made staple fibres accompanied by knitting or crochet (knitted or crocheted to shape goods)^{^f2}
6213 and 6214	Handkerchiefs, shawls, scarves, mufflers, mantillas, veils and the like	Manufacture from materials of any Chapter, except that of the good or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good or Weaving accompanied by making-up (including cutting) or Manufacture from unembroidered fabric or Making-up preceded by printing or dyeing accompanied by at least two preparatory or finishing operations (such as scouring, bleaching, mercerising, heat setting, raising, calendering, shrink resistance processing, permanent finishing, decatising, impregnating, mending, and burling)^{^f3}
6217	Other made-up clothing accessories; parts of garments or of clothing accessories, other than those of heading 6212	Manufacture from materials of any Chapter, except that of the good or Manufacture in which the value of all the non-originating materials used does not exceed 75% of the ex-works price of the good or Weaving accompanied by making-up (including cutting)⁽²⁾ or Manufacture from unembroidered fabric

Annotations

Footnotes

f1

(1)

For special conditions relating to goods made of a mixture of textile materials, see Note 4 in Part 1 of this Schedule.

f2

2018 c. 22. Part 1 has been amended by the Taxation (Post-transition Period) Act 2020 (c. 26), section 2 and Schedule 1. The application and effect of sections 9, 11, 12, 17, and 19 have been modified by S.I. 2020/1432, 2020/1434, 2020/1435, 2020/1439, 2020/1457 and 2020/1605.

f3

(2)

See Note 5 in Part 1 of this Schedule.