{
  "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION XI/division-CHAPTER 54/division-Chapter residual rule:",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION XI/division-CHAPTER 54/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 54/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\n5401\nSewing thread of man-made filaments, whether or not put up for retail sale.\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\n5402\nSynthetic filament yarn (other than sewing thread), not put up for retail sale, including synthetic monofilament of less than 67 decitex.\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\n5403\nArtificial filament yarn (other than sewing thread), not put up for retail sale, including artificial monofilament of less than 67 decitex.\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\n5404\nSynthetic monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of synthetic textile materials of an apparent width not exceeding 5 mm.\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\n5405\nArtificial monofilament of 67 decitex or more and of which no cross-sectional dimension exceeds 1 mm; strip and the like (for example, artificial straw) of artificial textile materials of an apparent width not exceeding 5 mm.\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\n5406\nMan-made filament yarn (other than sewing thread), put up for retail sale.\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\n5407\nWoven fabrics of synthetic filament yarn, including woven fabrics obtained from materials of heading 5404.\nManufacture from yarn\nOr\nPrinting or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations\n5408\nWoven fabrics of artificial filament yarn, including woven fabrics obtained from materials of heading 5405.\nManufacture from yarn\nOr\nPrinting or dyeing of unbleached or prebleached fabrics, accompanied by preparatory or finishing operations",
  "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 54/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."
}