The Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020 (revoked)

These Regulations are made as a consequence of the withdrawal of the United Kingdom from the European Union. Regulation 3 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”). This includes the condition that the goods are to be regarded as originating from a “beneficiary country” namely an eligible developing country to which one or more of the Generalised Scheme of Preferences (trade preference scheme) frameworks specified in Part 3 of the Trade Preference Scheme (EU Exit) Regulations 2020 (S.I. 2020/1438) apply.