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The Origin of Goods (Petroleum Products) Regulations 1988
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- UK Statutory Instruments
- 1988 No. 1
- Regulation 3
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3.—(1) Any description of goods in column 2 of the Schedule hereto (other than one covering a whole heading) shall be taken to comprise all goods which would be classified under an entry in the same terms constituting a sub-heading.
(2) Materials shall be treated as having been imported into a country unless they are shown to the satisfaction of the Commissioners of Customs & Excise not to have been so imported.
(3) Notwithstanding the provisions of regulations 4 and 5, goods of a description specified in the Schedule hereto shall not be treated as originating in a country unless—
(a)they were consigned to the United Kingdom from that country or from another member state of the European Economic Community or,
(b)if not so consigned, they remained under customs control in any country (other than one described in paragraph (a) above) through which they were moved, were not entered for home use there and were not subject to any operation there other than unloading, reloading or any operation intended to keep them in good condition.
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