The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023
1Citation, commencement, extent and application
2Interpretation
3Revocation of the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020
4Conditions that must be met for goods to be regarded as originating from a qualifying DCTS country
5Evidence required for goods to be regarded as originating from a qualifying DCTS country
6HMRC notices of arrangements relating to the provision and verification of evidence
7Wholly obtained goods
8Processing: important stage of manufacture condition
9Valuation
10Averages
11Derogation in respect of use of non-originating materials
12Consignments of identical goods and packaging
13Accessories, spare parts and tools
14Sets
15Neutral elements
16Derogation in respect of specified goods
17Bilateral cumulation with the British Islands, a British overseas territory, the European Union, Norway and Switzerland
18Intra-regional cumulation: countries in the same regional group
19Inter-regional cumulation: qualifying DCTS countries in different regional groups
20Extended cumulation
21Extended cumulation for least developed countries
22Product specific rule safeguard measure
23Requirements relating to the originating status of returned goods
24Non-manipulation requirements in relation to goods
25Accounting segregation of exporters’ stocks of fungible materials
SCHEDULE 1Conditions which must be met for the processing of goods to constitute an important stage of manufacture
PART 1Introductory notes
1.1Note 1 – The structure of the tables in Part 2 and Part 3 of this Schedule
1.2Where several headings or sub-headings are grouped together in Column...
1.3Where there are different conditions in the table applying to...
1.4The conditions set out in the table in Part 2...
1.5Where a condition specifies that a good must be manufactured...
2.1Note 2 – General provisions concerning certain agricultural goods
2.2In cases where the content of non-originating material in a...
3.1Note 3 - Terminology used in respect of certain textile goods
3.2The terms “textile pulp”, “chemical materials” and “paper-making materials” as...
3.3The term “man-made staple fibres” as used in the tables...
4.1Note 4 - Tolerances applicable to goods made of a mixture of textile materials
4.2However, the tolerance mentioned in Note 4.1 may be applied...
4.3In the case of goods incorporating “yarn made of polyurethane...
4.4In the case of goods incorporating “strip consisting of a...
5.1Note 5 — Other tolerances applicable to certain textile goods
5.2Without prejudice to Note 5.3, materials which are not classified...
5.3Where a percentage-rule applies, the value of non-originating materials which...
6.1Note 6— Definitions of specific processes and simple operations carried out in respect of certain goods of Chapter 27
6.2For the purposes of headings 2710, 2711 and 2712, the...
6.3For the purposes of headings ex 2707 and 2713, simple...
PART 2Conditions which must be met for the processing of goods to constitute an important stage of manufacture in LDCs
PART 3Conditions which must be met for the processing of goods to constitute an important stage of manufacture in other qualifying DCTS countries
SCHEDULE 2Materials which are to be excluded from intra-regional cumulation if the conditions set out in regulation 18(4) are met
SCHEDULE 3Regional groups
SCHEDULE 4Economic Partnership Agreements

2023 No. 557

Customs

The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023

Made

Laid before the House of Commons

Coming into force

The Treasury makes these Regulations in exercise of the powers conferred by sections 17(6)(b) to (d) and (7)(a), 32(7) and (8)(a) and (b) of, and paragraph 1(3)(c) of Schedule 7 to, the Taxation (Cross-border Trade) Act 20181 (“the Act”).

In accordance with section 17(8) of the Act, the following Regulations have been made on the recommendation of the Secretary of State.

Further to section 28 of the Act, the Treasury in exercising the function of making these Regulations has had regard to international arrangements to which His Majesty’s Government in the United Kingdom is a party that are relevant to the exercise of that function.