The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020

Sets

This section has no associated Explanatory Memorandum

12.  Goods in a set for retail sale are to be regarded as goods originating from a beneficiary country if—

(a)all the components are originating materials, or

(b)where the set is composed of a mixture of originating materials and non-originating materials, the value of the non-originating materials does not exceed 15% of the ex-works price of the set.