{
  "url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION XV/division-CHAPTER 73/division-Chapter residual rule:",
  "json_url": "https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION XV/division-CHAPTER 73/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 XV/division/CHAPTER 73/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\n7301\nSheet piling of iron or steel, whether or not drilled, punched or made from assembled elements; welded angles, shapes and sections, of iron or steel\nCTH\n7302\nRailway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers (cross-ties), fish-plates, chairs, chair wedges, sole plates (base plates), rail clips, bedplates, ties and other material specialized for jointing or fixing rails.\nCTH\n7303\nTubes, pipes, and hollow profiles, of cast iron\nCTH\n7304\nTubes, pipes and hollow profiles, seamless, of iron (other than cast iron) or steel.\nAs specified for subheadings\n-\nLine pipe of a kind used for oil or gas pipelines:\n7304 11\n- - Of stainless steel\nCTH\n7304 19\n- - Other\nCTH\n-\nCasing, tubing and drill pipe, of a kind used in drilling for oil or gas\n7304 22\n- - Drill pipe of stainless steel\nCTH\n7304 23\n- - Other drill pipe\nCTH\n7304 24\n- - Other, of stainless steel\nCTH\n7304 29\n- - Other\nCTH\n-\nOther, of circular cross-section, of iron or non-alloy steel:\n7304 31\n- - Cold-drawn or cold-rolled (cold-reduced)\nCTH; or change from hollow profiles of subheading 7304 39\n7304 39\n- - Other\nCTH\n-\nOther, of circular cross-section, of stainless steel:\n7304 41\n- - Cold-drawn or cold-rolled (cold-reduced)\nCTH, or change from hollow profiles of subheading 7304 49\n7304 49\n- - Other\nCTH\n-\nOther, of circular cross-section, of other alloy steel:\n7304 51\n- - Cold-drawn or cold-rolled (cold-reduced)\nCTH, or change from hollow profiles of subheading 7304 59\n7304 59\n- - Other\nCTH\n7304 90\n-\nOther\nCTH\n7305\nOther tubes and pipes (for example, welded, riveted or similarly closed), having circular cross-sections, the external diameter of which exceeds 406.4 mm, of iron or steel.\nCTH\n7306\nOther tubes, pipes and hollow profiles (for example, open seam or welded, riveted or similarly closed), of iron or steel.\nCTH\n7307\nTube or pipe fittings (for example, couplings, elbows, sleeves), of iron or steel.\nCTH\n7308\nStructures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frame-works, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel.\nAs specified for split headings\nex 7308 (a)\n-\nStructures\nCTHS\nex 7308 (b)\n-\nParts of structures\nCTH\nex 7308 (c)\n-\nOther\nCTH, except from headings 7208 to 7216, 7301, 7304 to 7306\n7309\nReservoirs, tanks, vats and similar containers for any material (other than compressed or liquefied gas), of iron or steel, of a capacity exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.\nCTH\n7310\nTanks, casks, drums, cans, boxes and similar containers, for any material (other than compressed or liquefied gas), of iron or steel, of a capacity not exceeding 300 l, whether or not lined or heat-insulated, but not fitted with mechanical or thermal equipment.\nCTH\n7311\nContainers for compressed or liquefied gas, of iron or steel.\nCTH\n7312\nStranded wire, ropes, cables, plaited bands, slings and the like, of iron or steel, not electrically insulated.\nCTH\n7313\nBarbed wire of iron or steel; twisted hoop or single flat wire, barbed or not, and loosely twisted double wire, of a kind used for fencing, of iron or steel.\nCTH\n7314\nCloth (including endless bands), grill, netting and fencing, of iron or steel wire; expanded metal of iron or steel.\nCTH\n7315\nChain and parts thereof, of iron or steel.\nCTH\n7316\nAnchors, grapnels and parts thereof, of iron or steel.\nCTH\n7317\nNails, tacks, drawing pins, corrugated nails, staples (other than those of heading 8305) and similar articles, of iron or steel, whether or not with heads of other material, but excluding such articles with heads of copper.\nCTH\n7318\nScrews, bolts, nuts, coach screws, screw hooks, rivets, cotters, cotter-pins, washers (including spring washers) and similar articles, of iron or steel.\nCTH\n7319\nSewing needles, knitting needles, bodkins, crochet hooks, embroidery stilettos and similar articles, for use in the hand, of iron or steel; safety pins and other pins of iron or steel, not elsewhere specified or included.\nCTH\n7320\nSprings and leaves for springs, of iron or steel.\nCTH\n7321\nStoves, ranges, grates, cookers (including those with subsidiary boilers for central heating), barbecues, braziers, gas-rings, plate warmers and similar non-electric domestic appliances and parts thereof, of iron or steel.\nCTH\n7322\nRadiators for central heating, not electrically heated, and parts thereof, of iron or steel; air heaters and hot air distributors (including distributors which can also distribute fresh or conditioned air), not electrically heated, incorporating a motor-driven fan or blower, and parts thereof, of iron or steel.\nCTH\n7323\nTable, kitchen or other household articles and parts thereof, of iron or steel; iron or steel wool; pot scourers and scouring or polishing pads, gloves and the like, of iron or steel.\nCTH\n7324\nSanitary ware and parts thereof, of iron or steel.\nCTH\n7325\nOther cast articles of iron or steel.\nCTH\n7326\nOther articles of iron or steel\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 XV/division/CHAPTER 73/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."
}