- Status
- In Force
- Penalty ceiling
- Regulated
Does it bind you?
Business-side roles with duties under this instrument.
Trader1
Other Acts binding the same actors
If a role above is yours, these are the other instruments that most often bind it.
Trader — also bound by 825 other Acts
Value Added Tax Regulations 1995
416 duties
Companies Act 2006
243 duties
Companies Act 1985
85 duties
What it requires
Regulations creating concrete business duties or carrying penalties, grouped as the instrument is structured. Titles link to the source text — blue means you’re leaving for legislation.gov.uk.
s.010
Averages
Regulated
- Use average values to calculate non-originating material contentTrader
24 other provisions — procedural and definitional
s.001
Citation, commencement, extent and application
s.002
Interpretation
s.003
Revocation of the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020
s.004
Conditions that must be met for goods to be regarded as originating from a qualifying DCTS country
s.005
Evidence required for goods to be regarded as originating from a qualifying DCTS country
s.006
HMRC notices of arrangements relating to the provision and verification of evidence
s.007
Wholly obtained goods
s.008
Processing: important stage of manufacture condition
s.009
Valuation
s.011
Derogation in respect of use of non-originating materials
s.012
Consignments of identical goods and packaging
s.013
Accessories, spare parts and tools
s.014
Sets
s.015
Neutral elements
s.016
Derogation in respect of specified goods
s.017
Bilateral cumulation with the British Islands, a British overseas territory, the European Union, Norway and Switzerland
s.018
Intra-regional cumulation: countries in the same regional group
s.019
Inter-regional cumulation: qualifying DCTS countries in different regional groups
s.020
Extended cumulation
s.021
Extended cumulation for least developed countries
s.022
Product specific rule safeguard measure
s.023
Requirements relating to the originating status of returned goods
s.024
Non-manipulation requirements in relation to goods
s.025
Accounting segregation of exporters’ stocks of fungible materials
Schedules
Schedules
0 of 20 shown20 other schedules
s.sch001
Where the entry in Column 1 is prefixed by ‘ex’,...
s.sch001
Where several headings or sub-headings are grouped together in Column...
s.sch001
Where there are different conditions in the table applying to...
s.sch001
The conditions set out in the table in Part 2...
s.sch001
Where a condition specifies that a good must be manufactured...
s.sch001
Agricultural goods falling within Chapters 6, 7, 8, 9, 10,...
s.sch001
In cases where the content of non-originating material in a...
s.sch001
The term “natural fibres” as used in the tables refers...
s.sch001
The terms “textile pulp”, “chemical materials” and “paper-making materials” as...
s.sch001
The term “man-made staple fibres” as used in the tables...
s.sch001
Where, in relation to a good in the table in...
s.sch001
However, the tolerance mentioned in Note 4.1 may be applied...
s.sch001
In the case of goods incorporating “yarn made of polyurethane...
s.sch001
In the case of goods incorporating “strip consisting of a...
s.sch001
Where, in the table in Part 2, 3, or 4,...
s.sch001
Without prejudice to Note 5.3, materials which are not classified...
s.sch001
Where a percentage-rule applies, the value of non-originating materials which...
s.sch001
For the purposes of headings ex 2707 and 2713, the...
s.sch001
For the purposes of headings 2710, 2711 and 2712, the...
s.sch001
For the purposes of headings ex 2707 and 2713, simple...
Duty extraction and severity labels are Guvnor’s analysis of the instrument, not the instrument itself. Always verify against the linked source text.