
2020 No. 1436
Exiting The European Union
Customs
The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 (revoked)
Made at 12.30 p.m. on 15th December 2020
Laid before the House of Commons 16th December 2020
Coming into force in accordance with regulation 1
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Citation and commencement
1 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Interpretation
2 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Conditions that must be met for goods to be regarded as originating from a beneficiary country
3 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Evidence required for goods to be regarded as originating from a beneficiary country
4 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
HMRC notices of arrangements relating to the provision and verification of evidence
5 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Wholly obtained goods
6 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Processing: important stage of manufacture condition
7 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Averages
8 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Derogation in respect of use of non-originating materials
9 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Consignments of identical goods and packaging
10 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accessories, spare parts and tools
11 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Sets
12 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Neutral elements
13 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Derogation in respect of specified goods
14 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Bilateral cumulation with the British Islands, a British overseas territory, the European Union, Norway and Switzerland
15 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Intra-regional cumulation: beneficiary countries in the same regional group
16 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Inter-regional cumulation: beneficiary countries in different regional groups
17 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Extended cumulation
18 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Requirements relating to the originating status of returned goods
19 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Non-manipulation requirements in relation to goods
20 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Accounting segregation of exporters' stocks of fungible materials
21 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 1
Conditions which must be met for the processing of goods to constitute an important stage of manufacture

Regulation 7(1)
PART 1 Introductory notes
Note 1 – The structure of the table in Part 2 of this Schedule
1.1. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.2. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.3. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.4. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.5. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note 2 – General provisions concerning certain agricultural goods
2.1. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2.2. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note 3 - Terminology used in respect of certain textile goods
3.1. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.2. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3.3. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note 4 - Tolerances applicable to goods made of a mixture of textile materials
4.1. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.2. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.3. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4.4. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note 5 — Other tolerances applicable to certain textile goods
5.1. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.2. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
5.3. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Note 6— Definitions of specific processes and simple operations carried out in respect of certain goods of Chapter 27
6.1. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.2. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6.3. 
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
PART 2 Conditions which must be met for the processing of goods to constitute an important stage of manufacture
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 2
Materials which are to be excluded from intra-regional cumulation if the conditions set out in regulation 16(3) are met

Regulation 16(3)

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULE 3
Regional groups

Regulation 2

. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
