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Posted Fri, 18 Jun 2021 11:24:07 GMT by PaulaR
My question relates to the “processing” rules which relate to non-preferential origin in the UK. Prior to BREXIT there were two EU lists which needed to be considered when identifying the non-preference origin of goods in the UK. These are as follows: • Firstly - Origin ( non-preferential rules ) UCC First annex 22-01 DA If no rule is covered for a particular Tariff Chapter/heading, then we must consider - • Secondly - Origin legal framework (non-preferential rules ) based on the previous European customs code My understanding is that the UK has published: Rules of Origin: Special Rules for Determining Non-Preference Origin, Version 1.0 dated 7th December 2020 - Part One (goods wholly obtained in a single country or territory) Part Two (operations not constituting an important stage of manufacture) Part Three (accessories, spare parts or tools) and Part Four (product specific rules). This covers a few products only Or (if none of the above scenarios are met): “Second General Rule” which means the rule of origin of goods provided by section 17(3) of the Taxation (Cross border Trade) Act 2018. Question: Is my understanding above correct for the UK legislation? Or is the - Origin legal framework (non-preferential rules ) based on the previous European customs code (point 2 under the EU legislation), still to be used in the UK. PLEASE do not direct me to UK HMRC guidance as this does not provide the answer required. My question is very specific.
Posted Tue, 10 Aug 2021 10:46:38 GMT by HMRC Admin 8
 Hello,
It is correct that from January 2021, the following pieces of UK legislation form the legal basis in the UK for determining the non-preferential origin of goods.
• The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020.
• Reference Document for The Customs (Origin of Chargeable Goods) (EU Exit) Regulations 2020: Rules of Origin: Special Rules for Determining Non-Preferential Origin, Version 1.0 dated 7 December 2020.
The above legislation can be found at:
Customs, VAT and Excise UK transition legislation from 1 January 2021
Thanks

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