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

Processing: important stage of manufacture condition

7.—(1) Subject to the derogation in regulation 9(1), if the processing of goods meets the conditions specified for the goods in Schedule 1, that processing constitutes an important stage of manufacture.

(2) But the processing of goods only by one or more of the following operations does not constitute an important stage of manufacture—

(a) preserving operations to ensure that the goods retain their condition during transport and storage;

(b) the breaking up or assembly of packages;

(c) washing, cleaning or the removal of dust, oxide, oil, paint or other coverings;

(d) the ironing of textiles;

(e) simple painting and polishing operations;

(f) the husking or partial or total milling of rice or the polishing or glazing of cereals or rice;

(g) operations to colour or flavour sugar or form sugar lumps or the partial or total milling of crystal sugar;

(h) the peeling, stoning or shelling of fruits, nuts or vegetables;

(i) sharpening, simple grinding or simple cutting;

(j) sifting, screening, classifying, sorting, including the making-up of sets of articles;

(k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;

(l) the affixing or printing of marks, labels, logos or other like distinguishing signs on goods or their packaging;

(m) the simple mixing of goods, whether or not of different kinds or the mixing of sugar with any material;

(n) the simple addition of water or dilution, dehydration or denaturation of goods;

(o) the simple assembly of parts of articles to constitute a complete article or the disassembly of goods into parts;

(p) the slaughtering of animals.

(3) An operation described in paragraph (2) is to be regarded as simple if no specialist skills or machines, apparatus or tools especially produced or installed for it are required for it to be carried out.