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

These Regulations revoke and replace the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 (S.I. 2020/1346). Regulation 4 sets out the conditions under which chargeable goods are to be regarded as originating from a country or territory under section 17, and for the purposes of Part 1, of the Taxation (Cross-border Trade) Act 2018 (c. 22) (“the Act”).