Regulation 2

These Regulations shall apply to determine the question whether goods of a description specified in the Schedule hereto are to be treated as originating in a country for the purposes of any preferential rate of, or exemption from, customs duties charged in accordance with section 5(1) and (2) of the European Communities Act 1972^f1, in cases where the question does not fall to be determined under a regulation of the European Economic Community or any Act or other instrument having the force of law.