UK Statutory Instrument
2023
United Kingdom
The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023
At a glance
What's here
1 compliance obligation
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Trader 1
Other Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Traders also bound by 826 other Acts (top 5 shown)
- Value Added Tax Regulations 1995 1995 413 duties
- Companies Act 2006 2006 243 duties
- The Large and Medium-sized Companies and Groups (Accounts and Reports) Regulations 2008 2008 114 duties
- Insolvency (England and Wales) Rules 2016 2016 62 duties
- Building Societies Act 1986 1986 56 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Schedules
Browse 20 other Schedules — structural / supplementary
Where several headings or sub-headings are grouped together in Column...
Where there are different conditions in the table applying to...
The conditions set out in the table in Part 2...
Where a condition specifies that a good must be manufactured...
Agricultural goods falling within Chapters 6, 7, 8, 9, 10,...
In cases where the content of non-originating material in a...
The term “natural fibres” as used in the tables refers...
The terms “textile pulp”, “chemical materials” and “paper-making materials” as...
The term “man-made staple fibres” as used in the tables...
Where, in relation to a good in the table in...
However, the tolerance mentioned in Note 4.1 may be applied...
In the case of goods incorporating “yarn made of polyurethane...
In the case of goods incorporating “strip consisting of a...
Where, in the table in Part 2, 3, or 4,...
Without prejudice to Note 5.3, materials which are not classified...
Where a percentage-rule applies, the value of non-originating materials which...
For the purposes of headings ex 2707 and 2713, the...
For the purposes of headings 2710, 2711 and 2712, the...
For the purposes of headings ex 2707 and 2713, simple...
Averages
- Use average values to calculate non-originating material content Trader
Browse 24 other sections — procedural / definitional / commencement
Citation, commencement, extent and application
Interpretation
Revocation of the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020
Conditions that must be met for goods to be regarded as originating from a qualifying DCTS country
Evidence required for goods to be regarded as originating from a qualifying DCTS country
HMRC notices of arrangements relating to the provision and verification of evidence
Wholly obtained goods
Processing: important stage of manufacture condition
Valuation
Derogation in respect of use of non-originating materials
Consignments of identical goods and packaging
Accessories, spare parts and tools
Sets
Neutral elements
Derogation in respect of specified goods
Bilateral cumulation with the British Islands, a British overseas territory, the European Union, Norway and Switzerland
Intra-regional cumulation: countries in the same regional group
Inter-regional cumulation: qualifying DCTS countries in different regional groups
Extended cumulation
Extended cumulation for least developed countries
Product specific rule safeguard measure
Requirements relating to the originating status of returned goods
Non-manipulation requirements in relation to goods
Accounting segregation of exporters’ stocks of fungible materials
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