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UK: Non-preferential Rules of Origin + Downloads

(P) Download the Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 and get a guide on how to read them



The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020 allow us to determine the "place of origin" of so-called "chargeable goods". What is meant by that, and where are the actual rules of origin?



What are the rules of Origin?

Rules of Origin here refers to the document entitled “Rules of Origin: Special Rules for Determining Non-Preferential Origin, which comprises the following as are so named in that document

(a)Part One (goods wholly obtained in a single country or territory);

(b)Part Two (operations not constituting an important stage of manufacture);

(c)Part Three (accessories, spare parts or tools); and

(d)Part Four (product specific rules);


“Second General Rule” means the rule of origin of goods provided by section 17(3) of the Act.



PART 2 Provision in relation to the Second General Rule (If goods are obtained in two or more countries or territories, the goods are to be regarded as originating from the last country or territory in which substantial processing of them has taken place that is economically justified)

  • Processing that is not economically justified

  • Materials that do not form part of the final composition of goods

  • Cases and containers

  • Origin determined by reference to the value of materials


PART 3 Provision contained within the Rules of Origin

  • Goods wholly obtained in a country or territory: specified cases

  • Operations not constituting an important stage of manufacture

  • Accessories, spare parts and tools

  • Application of the product-specific rules


Regulation 2: Definitions

Regulation 2 contains definitions used in the Regulations, including “Rules of Origin”. This means the document entitled “Rules of Origin: Special Rules for Determining Non-Preferential Origin,


2022 Non-Pref Rules of Origin for Great Britain
.pdf
Download PDF • 549KB

The Rules of Origin contain four Parts, the contents of which are given effect by provisions of the Regulations.


Regulation 2 also defines the rule of origin in section 17(3) of the Act as the “Second General Rule”: "If goods are obtained in two or more countries or territories, the goods are to be regarded as originating from the last country or territory in which substantial processing of them has taken place that is economically justified".


Regulation 3: Preferential arrangements for the rate of import duty

By regulation 3, the Regulations are made for the purposes of Part 1, except sections 9 and 10, of the Act. Section 9 provides for the Treasury to make regulations to give effect to preferential arrangements for the rate of import duty made with a government of a country or territory outside the United Kingdom. Section 10 provides for the Secretary of State to make regulations to give effect to trade preference schemes (as defined in that section) made with eligible developing countries (see Schedule 3 to the Act).


Regulation 4-6

Regulation 4 provides for circumstances where the processing of goods is not economically justified, such that a place of origin otherwise applicable is in consequence disregarded.


Regulation 5

Provides that regard must not be had to the place of origin of materials used in the manufacture of goods but which do not form part of their final composition when determining if goods are obtained in two or more countries or territories, such that the Second General Rule applies.


Regulation 6

Provides for instances where cases or containers of goods are to be disregarded for the purposes of determining the place of origin of the goods under the Second General Rule.


Regulation 7

Provides that where a country or territory of origin under the Second General Rule is disregarded because processing there is not economically justified, the place of origin is determined by reference to the value of materials in the goods.


Regulation 8

provides that goods falling within a description of goods given in Part One of the Rules of Origin have a place of origin according to the rule applicable to the goods set out in that Part.


Regulation 9

provides that operations set out in Part Two of the Rules of Origin which may be applied to goods do not constitute an important stage of manufacture.


Regulation 10

provides that accessories, spare parts or tools falling within a description given in Part Three of the Rules of Origin have a place of origin according to the applicable rule set out in that Part.


Regulation 11

provides for circumstances where the product-specific rules in Part Four of the Rules of Origin apply to determine the place of origin of goods.


Download the law

The Customs (Origin of Chargeable Goods) Regulations 2020
.pdf
Download PDF • 208KB


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