{
  "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION XI/division-CHAPTER 53/division-Chapter residual rule:",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION XI/division-CHAPTER 53/division-Chapter residual rule:.json",
  "legislation": "eur/2015/2446",
  "legislation_title": "Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code",
  "legislation_url": "https://openlegislation.uk/eu-regulation-2015-2446",
  "path": "attachment/10/division/division/SECTION XI/division/CHAPTER 53/division/Chapter residual rule:",
  "kind": "division",
  "number": "Chapter residual rule:",
  "heading": null,
  "text": "Where the country of origin cannot be determined by application of the primary rules, the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the value of the materials.\nHS 2017 Code\nDescription of goods\nPrimary rules\n5301\nFlax, raw or processed but not spun; flax tow and waste (including yarn waste and garnetted stock).\nCTH\n5302\nTrue hemp (Cannabis sativa L.), raw or processed but not spun; tow and waste of true hemp (including yarn waste and garnetted stock).\nCTH\n5303\nJute and other textile bast fibres (excluding flax, true hemp and ramie), raw or processed but not spun; tow and waste of these fibres (including yarn waste and garnetted stock).\nCTH\n[5304]\n5305\nCoconut, abaca (Manila hemp or Musa textilis Nee), ramie and other vegetable textile fibres, not elsewhere specified or included, raw or processed but not spun; tow, noils and waste of these fibres (including yarn waste and garnetted stock).\nCTH\n5306\nFlax yarn.\nManufacture from:\nnatural fibres not carded or combed or otherwise prepared for spinning,\ngrege silk or silk waste,\nchemical materials or textile pulp, or\nman-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning\nOr\nPrinting or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product\n5307\nYarn of jute or of other textile bast fibres of heading 5303.\nManufacture from:\nnatural fibres not carded or combed or otherwise prepared for spinning,\ngrege silk or silk waste,\nchemical materials or textile pulp, or\nman-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning\nOr\nPrinting or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product\n5308\nYarn of other vegetable textile fibres; paper yarn.\nAs specified for split headings\nex 5308 (a)\n-\nYarn of other vegetable textile fibres\nManufacture from:\nnatural fibres not carded or combed or otherwise prepared for spinning,\ngrege silk or silk waste,\nchemical materials or textile pulp, or\nman-made staple fibres, filament tow or waste of fibres, not carded or combed or otherwise prepared for spinning\nOr\nPrinting or dyeing of yarn or monofilaments, unbleached or prebleached, accompanied by preparatory or finishing operations, twisting or texturizing not being considered as such, the value of non-originating material (including yarn), not exceeding 48 % of the ex-works price of the product\nex 5308 (b)\n-\npaper yarn\nCTH\n5309\nWoven fabrics of flax.\nManufacture from yarn\nOr\nPrinting or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations\n5310\nWoven fabrics of jute or of other textile bast fibres of heading 5303.\nManufacture from yarn\nOr\nPrinting or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations\n5311\nWoven fabrics of other vegetable textile fibres; woven fabrics of paper yarn.\nAs specified for split headings\nex 5311 (a)\nWoven fabrics of other vegetable textile fibres\nManufacture from yarn\nOr\nPrinting or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations\nex 5311 (b)\nwoven fabrics of paper yarn\nCTH",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Commission Delegated Regulation (EU) 2018/1063 of 16 May 2018 amending and correcting Delegated Regulation (EU) 2015/2446 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/2015/2446/attachment/10/division/division/SECTION XI/division/CHAPTER 53/division/Chapter residual rule:",
    "retrieved_at": "2026-11-01T14:46:11.724993+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}