{"data":[{"id":"oct","type":"rules_of_origin_scheme","attributes":{"scheme_code":"oct","title":"Arrangement for import duty on trade in goods from certain British Overseas Territories","countries":["AI","BM","AQ","IO","VG","KY","FK","MS","PN","SH","GS","TC"],"footnote":null,"unilateral":null,"fta_intro":"","introductory_notes":"### Note 1 -   General introduction\nThis Appendix lays down the provisions pursuant to paragraph 4 of this Annex under which products will be considered to originate in the Overseas Territories concerned. There are four different types of rules, which vary according to the product:\n\n- through working or processing a maximum content of non-originating materials is not exceeded;\n- through working or processing the 4-digit heading or 6-digit sub-heading of the manufactured products becomes different from the 4-digit heading or 6-digit sub-heading respectively of the materials used;\n- a specific working and processing operation is carried out;\n- working or processing is carried out on certain wholly obtained materials.\n\n### Note 2 -  The structure of the list\n1. Columns 1 and 2 describe the product obtained. Column 1 gives the chapter number, 4-digit heading or 6-digit sub-heading number used in the Harmonised System, as appropriate. Column 2 gives the description of goods used in that system for that heading or chapter. For each entry in columns 1 and 2, subject to Note 2.4, one or more rules (‘qualifying operations’) are set out in column 3. These qualifying operations concern only non-originating materials. Where, in some cases, the entry in column 1 is preceded by ‘ex’, this signifies that the rule in column 3 applies only to the part of that heading as described in column 2.\n2. Where several headings or sub-headings are grouped together in column 1 or a chapter number is given and the description of products in column 2 is therefore given in general terms, the adjacent rule in column 3 applies to all products which, under the Harmonized System, are classified in headings of the chapter or in any of the headings or sub-headings grouped together in column 1.\n3. Where there are different rules in the list applying to different products within a heading, each indent contains the description of that part of the heading covered by the adjacent rule in column 3.\n4. Where two alternative rules are set out in column 3, separated by ‘or’, it is at the choice of the exporter which one to use.\n\n### Note 3 - Examples of how to apply the rules\n1. Paragraph 4(2) of this Annex, concerning products having acquired originating status which are used in the manufacture of other products, will apply, regardless of whether this status has been acquired inside the factory where these products are used or in another factory in the Overseas Territories or in the UK.\n\n2. Pursuant to paragraph 5 of this Annex, the working or processing carried out must go beyond the list of operations referred to in that paragraph. If it does not, the goods will not qualify for the granting of the benefit of preferential tariff treatment, even if the provisions set out in the list below are met.\n\n   Subject paragraph 5 of this Annex, the rules in the list represent the minimum amount of working or processing required, and the carrying-out of more working or processing also confers originating status; conversely, the carrying-out of less working or processing cannot confer originating status. Thus, if a rule provides that non-originating material, at a certain level of manufacture, may be used, the use of such material at an earlier stage of manufacture is allowed, and the use of such material at a later stage is not.\n\n3. Without prejudice to Note 3.2, where a rule uses the expression ‘Manufacture from materials of any heading’, then materials of any heading(s) (even materials of the same description and heading as the product) may be used, subject, however, to any specific limitations which may also be contained in the rule.\n\n   However, the expression ‘Manufacture from materials of any heading, including other materials of heading …’ or ‘Manufacture from materials of any heading, including other materials of the same heading as the product’ means that materials of any heading(s) may be used, except those of the same description as the product as given in column 2 of the list.\n\n4. When a rule in the list specifies that a product may be manufactured from more than one material, this means that one or more materials may be used. It does not require that all be used.\n\n5. Where a rule in the list specifies that a product must be manufactured from a particular material, the rule does not prevent the use also of other materials which, because of their inherent nature, cannot satisfy this provision.\n\n### Note 4 - General provisions concerning certain agricultural goods\n1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in the territory of an Overseas Territory will be treated as originating in the territory of that country, even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported from another country.\n\n2. In cases where the content of non-originating sugar in a given product is subject to limitations, the weight of sugars of headings 1701 (sucrose) and 1702 (e.g., fructose, glucose, lactose, maltose, isoglucose or invert sugar) used in the manufacture of the final product and used in the manufacture of the non-originating products incorporated in the final product is taken into account for the calculation of such limitations.\n\n### Note 5 - Terminology used in respect of certain textile products\n1. The term ‘natural fibres’ is used in the list to refer to fibres other than artificial or synthetic fibres. It is restricted to the stages before spinning takes place, including waste, and, unless otherwise specified, includes fibres which have been carded, combed or otherwise processed, but not spun.\n\n2. The term ‘natural fibres’ includes horsehair of heading 0503, silk of headings 5002 and 5003, as well as wool-fibres and fine or coarse animal hair of headings 5101 to 5105, cotton fibres of headings 5201 to 5203, and other vegetable fibres of headings 5301 to 5305.\n3. The terms ‘textile pulp’, ‘chemical materials’ and ‘paper-making materials’ are used in the list to describe the materials, not classified in Chapters 50 to 63, which can be used to manufacture artificial, synthetic or paper fibres or yarns.\n4. The term ‘man-made staple fibres’ is used in the list to refer to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.\n\n### Note 6 - Tolerances applicable to products made of a mixture of textile materials\n1. Where, for a given product in the list, reference is made to this Note, the provisions set out in column 3 will not be applied to any basic textile materials used in the manufacture of this product and which, taken together, represent 10 % or less of the total weight of all the basic textile materials used. (See also Notes 6.3 and 6.4)\n2. However, the tolerance mentioned in Note 6.1 may be applied only to mixed products which have been made from two or more basic textile materials. The following are the basic textile materials:\n\n   - silk;\n\n   - wool;\n\n   - coarse animal hair;\n\n   - fine animal hair;\n\n   - horsehair;\n\n   - cotton;\n\n   - paper-making materials and paper;\n\n   - flax;\n\n   - true hemp;\n\n   - jute and other textile bast fibres;\n\n   - sisal and other textile fibres of the genus Agave;\n\n   - coconut, abaca, ramie and other vegetable textile fibres;\n\n   - synthetic man-made filaments;\n\n   - artificial man-made filaments;\n\n   - current-conducting filaments;\n\n   - synthetic man-made staple fibres of polypropylene;\n\n   - synthetic man-made staple fibres of polyester;\n\n   - synthetic man-made staple fibres of polyamide;\n\n   - synthetic man-made staple fibres of polyacrylonitrile;\n\n   - synthetic man-made staple fibres of polyimide;\n\n   - synthetic man-made staple fibres of polytetrafluoroethylene;\n\n   - synthetic man-made staple fibres of poly(phenylene sulphide);\n\n   - synthetic man-made staple fibres of poly(vinyl chloride);\n\n   - other synthetic man-made staple fibres;\n\n   - artificial man-made staple fibres of viscose;\n\n   - other artificial man-made staple fibres;\n\n   - yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped;\n\n   - yarn made of polyurethane segmented with flexible segments of polyester, whether or not gimped;\n\n   - products of heading 5605 (metallised yarn) incorporating strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film;\n\n   - other products of heading 5605;\n\n   - glass fibres;\n\n   - metal fibres.\n\n   *Example:*\n   A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating synthetic staple fibres which do not satisfy the origin rules may be used, provided that their total weight does not exceed 10 % of the weight of the yarn.\n\n   *Example:*\n   A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the origin rules, or woollen yarn which does not satisfy the origin rules, or a combination of the two, may be used, provided that their total weight does not exceed 10 % of the weight of the fabric.\n\n   *Example:*\n   Tufted textile fabric, of heading 5802, made from cotton yarn of heading 5205 and cotton fabric of heading 5210, is only a mixed product if the cotton fabric is itself a mixed fabric made from yarns classified in two separate headings, or if the cotton yarns used are themselves mixtures.\n\n   *Example:*\n   If the tufted textile fabric concerned had been made from cotton yarn of heading 5205 and synthetic fabric of heading 5407, then, obviously, the yarns used are two separate basic textile materials and the tufted textile fabric is, accordingly, a mixed product.\n\n3. In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped’, the tolerance is 20 % in respect of this yarn.\n\n4. In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film’, the tolerance is 30 % in respect of this strip.\n\n### Note 7 - Other tolerances applicable to certain textile products\n1. Where, in the list, reference is made to this Note, textile materials which do not satisfy the rule set out in the list in column 3 for the made-up product concerned, may be used, provided that they are classified in a heading other than that of the product and that their value does not exceed 8 % of the ex-works price of the product.\n\n2. Without prejudice to Note 7.3, materials, which are not classified within Chapters 50 to 63, may be used freely in the manufacture of textile products, whether or not they contain textiles.\n\n   *Example:*\n\n   If a rule in the list provides that, for a particular textile item (such as trousers), yarn must be used, this does not prevent the use of metal items, such as buttons, because buttons are not classified within Chapters 50 to 63. For the same reason, it does not prevent the use of slide-fasteners, even though slide-fasteners normally contain textiles.\n\n3. Where a percentage rule applies, the value of materials which are not classified within Chapters 50 to 63 must be taken into account when calculating the value of the non-originating materials incorporated.\n\n### Note 8 - Definition of specific processes and simple operations carried out in respect of certain products of Chapter 27\n1. For the purposes of headings ex 2707 and 2713, the ‘specific processes’ are the following:\n\n   1. vacuum-distillation;\n\n   2. redistillation by a very thorough fractionation-process (1);\n\n   3. cracking;\n\n   4. reforming;\n\n   5. extraction by means of selective solvents;\n\n   6. the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally- active earth, activated earth, activated charcoal or bauxite;\n\n   7. polymerisation;\n\n   8. alkylation;\n\n   9. isomerisation.\n\n2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:\n\n   1. vacuum-distillation;\n\n   2. redistillation by a very thorough fractionation-process (1);\n\n   3. cracking;\n\n   4. reforming;\n\n   5. extraction by means of selective solvents;\n\n   6. the process comprising all of the following operations: processing with concentrated sulphuric acid, oleum or sulphuric anhydride; neutralisation with alkaline agents; decolourisation and purification with naturally-active earth, activated earth, activated charcoal or bauxite;\n\n   7. polymerisation;\n\n   8. alkylation;\n\n   9. isomerisation;\n\n   10. in respect of heavy oils of heading ex 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85 % of the sulphur- content of the products processed (ASTM D 1266-59 T method);\n\n   11. in respect of products of heading 2710 only, deparaffining by a process other than filtering;\n\n   12. in respect of heavy oils of heading ex 2710 only, treatment with hydrogen, at a pressure of more than 20 bar and a temperature of more than 250 °C, with the use of a catalyst, other than to effect desulphurisation, when the hydrogen constitutes an active element in a chemical reaction. The further treatment, with hydrogen, of lubricating oils of heading ex 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability shall not, however, be deemed to be a specific process;\n\n   13. in respect of fuel oils of heading ex 2710 only, atmospheric distillation, on condition that less than 30 % of these products distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;\n\n   14. in respect of heavy oils other than gas oils and fuel oils of heading ex 2710 only, treatment by means of a high-frequency electrical brush- discharge.\n\n   15. respect of crude products (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0,75 % of oil) of heading ex 2712 only, de-oiling by fractional crystallisation.\n\n3. For the purposes of headings ex 2707 and 2713, simple operations, such as cleaning, decanting, desalting, water-separation, filtering, colouring, marking, obtaining a sulphur-content as a result of mixing products with different sulphur-contents, or any combination of these operations or like operations, do not confer origin.\n","cumulation_methods":{"bilateral":["GB","AI","BM","ZU","IO","VG","KY","FK","MS","PN","SH","GS","TC"],"extended":["EU","AD","SM","AF","AO","BD","BF","BI","BJ","BO","BT","CD","CF","CG","CK","CV","DJ","ER","ET","FM","GM","GN","GW","HT","ID","IN","KE","KG","KH","KI","KM","LA","LK","LR","LS","MG","ML","MM","MN","MR","MW","MZ","NE","NG","NP","NU","PH","PK","RW","SB","SD","SL","SN","SO","SS","ST","SY","TD","TG","TJ","TL","TV","TZ","UG","UZ","VN","VU","YE","ZM","AG","BS","BB","BZ","DM","DO","GD","GY","JM","KN","LC","VC","SR","TT","BW","LS","NA","ZA","SZ","MZ","KM","MG","MU","SC","ZW","FJ","PG","WS","SB","CM","CI","KE","GH"]},"proof_intro":null,"proof_codes":{},"show_proofs_for_geographical_areas":[]},"relationships":{"rules":{"data":[]},"links":{"data":[{"id":"a48fbf670bf77fba0f1db646b67a9817","type":"rules_of_origin_link"}]},"proofs":{"data":[{"id":"251fa04272f8652f70fb2203e7297259","type":"rules_of_origin_proof"},{"id":"a9f090275265212030f71dad027677b8","type":"rules_of_origin_proof"}]},"articles":{"data":[{"id":"oct/wholly-obtained","type":"rules_of_origin_article"},{"id":"oct/sufficiently-worked","type":"rules_of_origin_article"},{"id":"oct/neutral-elements","type":"rules_of_origin_article"},{"id":"oct/verification","type":"rules_of_origin_article"},{"id":"oct/originating_export","type":"rules_of_origin_article"},{"id":"oct/duty-drawback","type":"rules_of_origin_article"},{"id":"oct/tolerances","type":"rules_of_origin_article"},{"id":"oct/origin_processes","type":"rules_of_origin_article"},{"id":"oct/sets","type":"rules_of_origin_article"},{"id":"oct/insufficient-processing","type":"rules_of_origin_article"},{"id":"oct/cumulation","type":"rules_of_origin_article"},{"id":"oct/originating_import","type":"rules_of_origin_article"},{"id":"oct/accessories","type":"rules_of_origin_article"}]},"rule_sets":{"data":[{"id":"46347f3c593a6850d91176cc14c1c880","type":"rules_of_origin_rule_set"}]},"origin_reference_document":{"data":{"id":"b93202162183879d449f4d6193ff6b9f","type":"rules_of_origin_origin_reference_document"}}}}],"included":[{"id":"a48fbf670bf77fba0f1db646b67a9817","type":"rules_of_origin_link","attributes":{"text":"Arrangement for import duty on trade in goods from certain British Overseas Territories","url":"https://www.gov.uk/government/publications/reference-document-for-the-customs-tariff-free-access-for-goods-from-british-overseas-territories-eu-exit-regulations-2020","source":"scheme"}},{"id":"251fa04272f8652f70fb2203e7297259","type":"rules_of_origin_proof","attributes":{"summary":"EUR.1 movement certificate","subtext":"","url":null,"content":"Use form EUR.1 to claim preferential duty rates on goods exported to or imported from countries that have a preferential trading agreement with the European Community.\n\n- [Download a copy of the EUR.1 movement certificate](https://www.gov.uk/government/publications/eur1-and-eur-med-movement-certificate)\n- [How to complete the EUR.1 movement certificate](https://www.gov.uk/government/publications/eur1-and-eur-med-movement-certificate/how-to-complete-the-movement-certificate)\n\n#### Procedure for the issue of a movement certificate EUR.1\n\n1. A movement certificate EUR.1 will be issued by the customs authorities of the exporting Overseas Territory on application having been made in writing by the exporter or, under the exporter’s responsibility, by his authorised representative.\n\n2. For this purpose, the exporter or his authorised representative will fill out both the movement certificate EUR.1 and the application form, specimens of which appear in Appendix III and IV. These forms will be completed in accordance with this Annex. If they are hand-written, they will be completed in ink in printed characters. The description of the products must be given in the box reserved for this purpose without leaving any blank lines. Where the box is not completely filled, a horizontal line must be drawn below the last line of the description, the empty space being crossed through.\n\n3. The exporter applying for the issue of a movement certificate EUR.1 will be prepared to submit at any time, at the request of the customs authorities of the exporting Overseas Territory where the movement certificate EUR.1 is issued, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Annex.\n\n4. A movement certificate EUR.1 will be issued by the customs authorities of the exporting Overseas Territories if the products concerned can be considered as products originating in an Overseas Territory, in the UK or in an EPA country and fulfil the other requirements of this Annex.\n\n5. The issuing customs authorities will take any steps necessary to verify the originating status of the products and the fulfilment of the other requirements of this Annex. For this purpose, they will be permitted to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate. The issuing customs authorities will also ensure that the forms referred to in subparagraph 2 are duly completed. In particular, they will check whether the space reserved for the description of the products has been completed in such a manner as to exclude all possibility of fraudulent additions.\n\n6. The date of issue of the movement certificate EUR.1 will be indicated in Box 11 of the certificate.\n\n7. A movement certificate EUR.1 will be issued by the customs authorities and made available to the exporter as soon as actual exportation has been effected or ensured.\n\n#### Movement certificate EUR.1 issued retrospectively\n\n1. Notwithstanding paragraph 22, a movement certificate EUR.1 may be issued after exportation of the products to which it relates if:\n\n    (a) it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances;\n\n    (b) it is demonstrated to the satisfaction of the customs authorities that a movement certificate EUR.1 was issued but was not accepted at importation for technical reasons;\n\n    (c) a movement certificate EUR.1 was issued at the time of exportation for a consignment which was subsequently split in a third country of storage, in accordance with paragraph 18 of this Annex, provided that the initial EUR.1 certificate is returned to the customs authorities who issued it; or\n\n    (d) it was not issued at the time of exportation because the final destination of the consignment was not known at the time, and the destination was determined during its storage and after possible splitting of the consignment in a third country in accordance with paragraph 18 of this Annex.\n\n2. For the implementation of subparagraph 1, the exporter must indicate in his application the place and date of exportation of the products to which the movement certificate EUR.1 relates, and state the reasons for his request.\n\n3. The customs authorities may issue a movement certificate EUR.1 retrospectively only after verifying that the information supplied in the exporter’s application agrees with that in the corresponding file.\n\n4. Movement certificates EUR.1 issued retrospectively must be endorsed with the following phrases in the ‘Remarks’ box (Box 7) of the movement certificate EUR.1.\n\n    ‘ISSUED RETROSPECTIVELY’\n\n5. The endorsement referred to in subparagraph 4 will be inserted in the ‘Remarks’ box of the movement certificate EUR.1.\n\n#### Issue of duplicate movement certificate EUR.1\n\n1. In the event of theft, loss or destruction of a movement certificate EUR.1, the exporter may apply to the customs authorities which issued it for a duplicate made out on the basis of the export documents in their possession.\n\n2. The duplicate movement certificate EUR.1 will be endorsed in the ‘Remarks’ box (Box 7) with the following word:\n\n    ‘DUPLICATE’.\n\n3. The endorsement referred to in subparagraph 2 will be inserted in the ‘Remarks’ box of the duplicate movement certificate EUR.1.\n\n4. The duplicate, which must bear the date of issue of the original movement certificate EUR.1, will take effect as from that date.\n\n#### Issue of movement certificates EUR.1 on the basis of a proof of origin issued or made out previously\n\nWhen originating products are placed under the control of a customs office in the UK or in an Overseas Territory, it will be possible to replace the original proof of origin by one or more movement certificates EUR.1 for the purpose of sending all or some of these products elsewhere within the UK or an Overseas Territory. The replacement movement certificate(s) EUR.1 will be issued by the customs office under whose control the products are placed.\n"}},{"id":"a9f090275265212030f71dad027677b8","type":"rules_of_origin_proof","attributes":{"summary":"Origin declaration","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration","content":"An 'invoice declaration', given by the exporter on an invoice, a delivery note or any other commercial document describes the products concerned in sufficient detail to enable them to be identified. The text of the invoice declaration appears in Annex IV of the [Origin Reference Document]({ord_url}).\n\nInvoice declarations are also known as origin declarations. Find out more about using [origin declarations](https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration).\n\n#### Criteria for making out an origin declaration\n\n1. An origin declaration as referred to in paragraph 21 (b) of this Annex may be made out:\n\n    (a) by an approved exporter as referred to in paragraph 27 of this Annex; or\n\n    (b) by any exporter for any consignment consisting of one or more packages containing originating products the total value of which does not exceed £10,000.\n\n2. An origin declaration may be made out if the products concerned can be considered as products originating in an Overseas Territory, in an EPA country or in the UK and fulfil the other requirements of this Annex.\n\n3. The exporter making out an origin declaration will be prepared to submit at any time, at the request of the customs authorities of the exporting Overseas Territory, all appropriate documents proving the originating status of the products concerned as well as the fulfilment of the other requirements of this Annex.\n\n4. An origin declaration will be made out by the exporter by typing, stamping or printing on the invoice, the delivery note or another commercial document, the origin declaration described in paragraph 21 and in accordance with the provisions of the domestic law of the exporting Overseas Territory. If the declaration is hand-written, it will be written in ink in printed characters.\n\n5. Origin declarations will bear the original signature of the exporter in manuscript. However, an approved exporter within the meaning of paragraph 27 of this Annex will not be required to sign such declarations provided that he gives the customs authorities of the exporting Overseas Territory a written undertaking that he accepts full responsibility for any origin declaration which identifies him as if it had been signed in manuscript by him.\n\n6. An origin declaration may be made out by the exporter when the products to which it relates are exported, or after exportation provided that it is presented in the UK no longer than two years after the importation of the products to which it relates.\n\n#### Approved exporter\n\n1. The customs authorities of the exporting Overseas Territory may authorise any exporter to make out origin declarations irrespective of the value of the products concerned. An exporter seeking such authorisation will offer to the satisfaction of the customs authorities all guarantees necessary to verify the originating status of the products as well as the fulfilment of the other requirements of this Annex.\n\n2. The customs authorities may grant the status of approved exporter subject to any provisions which they consider appropriate.\n\n3. The customs authorities will grant to the approved exporter a customs authorisation number which will appear on the origin declaration.\n\n4. The customs authorities will monitor the use of the authorisation by the approved exporter.\n\n5. The customs authorities may withdraw the authorisation at any time. They will do so where the approved exporter no longer offers the guarantees referred to in subparagraph 1, does not fulfil the provisions referred to in subparagraph 2 or otherwise makes an incorrect use of the authorisation.\n"}},{"id":"oct/wholly-obtained","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained","content":"1. The following will be considered to have been wholly obtained in an Overseas Territory:\n\n   1. **mineral products** extracted from its soil or from its seabed;\n\n   2. **plants and vegetable products** grown or harvested there;\n\n   3. **live animals** born and raised there;\n\n   4. **products from live animals** raised there;\n\n   5. products from **slaughtered animals** born and raised there;\n\n   6. products obtained by **hunting or fishing** conducted there;\n\n   7. products of aquaculture where the fish, crustaceans and molluscs are born there and raised there;\n\n   8. products of **sea fishing and other products** taken from the sea outside any territorial sea by its vessels;\n\n   9. products made on board its **factory ships** exclusively from the products referred to in point (h);\n\n   10. used articles collected there fit only for the recovery of **raw materials**;\n\n   11. **waste and scrap** resulting from manufacturing operations conducted there;\n\n   12. products extracted from the **seabed or below the seabed** which is situated outside any territorial sea but where it has exclusive exploitation rights;\n\n   13. goods produced there exclusively from products specified in points (a) to (l).\n\n2. The terms ‘its vessels’ and ‘its factory ships’ in points (h) and (i) of subparagraph 1 will apply only to vessels and factory ships which meet each of the following requirements:\n\n   1. they are registered in an Overseas Territory or in the UK;\n\n   2. they sail under the flag of an Overseas Territory or of the UK;\n\n   3. they meet one of the following criteria:\n\n      1. they are at least 50 % owned by British nationals; or\n\n      2. they are owned by companies which have their head office and their main place of business in an Overseas Territory or in the UK, and which are at least 50 % owned by an Overseas Territory, public entities of that Overseas Territory or British nationals.\n\n3. The criteria of subparagraph 2 may each be fulfilled in the UK or in different Overseas Territories. In that case, the products will be deemed to have the origin of the Overseas Territory where the vessel or factory ship is registered in accordance with point (a) of subparagraph 2.\n"}},{"id":"oct/sufficiently-worked","type":"rules_of_origin_article","attributes":{"article":"sufficiently-worked","content":"1. Without prejudice to paragraphs 5 and 6 of this Annex, products which are not wholly obtained in an Overseas Territory within the meaning of paragraph 3 of this Annex will be considered to originate there, provided that the provisions laid down in the list in Appendix II for the goods concerned are fulfilled.\n\n2. If a product which has acquired originating status in an Overseas Territory in accordance with subparagraph 1 is further processed in that Overseas Territory and used as a material in the manufacture of another product, no account will be taken of the non-originating materials which may have been used in its manufacture.\n\n3. The determination of whether the requirements of subparagraph 1 are met, will be carried out for each product.\n\n    However, where the relevant rule is based on compliance with a maximum content of non-originating materials, in order to take into account fluctuations in costs and currency rates, the value of the non-originating materials may be calculated on an average basis as set out in subparagraph 4.\n\n4. Where the second subparagraph of subparagraph 3 applies, an average ex-works price of the product and average value of non-originating materials used will be calculated respectively on the basis of the sum of the ex-works prices charged for all sales of the products carried out during the preceding fiscal year and the sum of the value of all the non-originating materials used in the manufacture of the products over the preceding fiscal year as defined in the country of export, or, where figures for a complete fiscal year are not available, a shorter period which should not be less than three months.\n\n5. Exporters having opted for calculations on an average basis will consistently apply such a method during the year following the fiscal year of reference, or, where appropriate, during the year following the shorter period used as a reference. They may cease to apply such a method where during a given fiscal year, or a shorter representative period of no less than three months, they record that the fluctuations in costs or currency rates which justified the use of such a method have ceased.\n\n6. The averages referred to in subparagraph 4 will be used as the ex-works price and the value of non-originating materials respectively, for the purpose of establishing compliance with the maximum content of non-originating materials.\n"}},{"id":"oct/neutral-elements","type":"rules_of_origin_article","attributes":{"article":"neutral-elements","content":"In order to determine whether a product is an originating product, no account will be taken of the origin of the following which might be used in its manufacture:\n\n- energy and fuel;\n\n- plant and equipment;\n\n- machines and tools;\n\n- any other goods which do not enter, and which are not intended to enter, into the final composition of the product.\n"}},{"id":"oct/verification","type":"rules_of_origin_article","attributes":{"article":"verification","content":"## Verification of proofs of origin\n\n1. Subsequent verifications of proofs of origin will be carried out at random or whenever HMRC has reasonable doubts as to the authenticity of such documents, the originating status of the products concerned or the fulfilment of the other requirements of this Annex.\n\n2. For the purposes of implementing subparagraph 1, HMRC will return the movement certificate EUR.1 and the invoice, if it has been submitted, the origin declaration, or a copy of these documents, to the customs authorities of the exporting Overseas Territory giving, where appropriate, the reasons for the enquiry. Any documents and information obtained suggesting that the information given on the proof or origin is incorrect will be forwarded in support of the request for verification.\n\n3. The verification will be carried out by the customs authorities of the exporting Overseas Territory. For this purpose, they will be permitted to call for any evidence and to carry out any inspection of the exporter’s accounts or any other check considered appropriate.\n\n4. If HMRC decides to suspend the granting of preferential treatment to the products concerned while awaiting the results of the verification, release of the products will be offered to the importer subject to any precautionary measures deemed necessary.\n\n5. HMRC will be informed of the results of this verification as soon as possible. These results must indicate clearly whether the documents are authentic and whether the products concerned can be considered as products originating in an Overseas Territory, in the UK or in an EPA country and fulfil the other requirements of this Annex.\n\n6. If in cases of reasonable doubt there is no reply within 10 months of the date of the verification request or if the reply does not contain sufficient information to determine the authenticity of the document in question or the real origin of the products, the requesting customs authorities will, except in exceptional circumstances, refuse entitlement to the preferences.\n\n## Verification of suppliers’ declarations\n\n1. Verification of suppliers’ declaration may be carried out at random or whenever the customs authorities of the importing country or territory have reasonable doubts as to the authenticity of the document or the accuracy or completeness of the information concerning the true origin of the materials in question.\n\n2. The customs authorities to which a supplier’s declaration is submitted may request the customs authorities of the country or territory where the declaration was made to issue an information certificate. Alternatively, the customs authorities to which a supplier’s declaration is submitted may request the exporter to produce an information certificate issued by the customs authorities of the country or territory where the declaration was made.\n\n    A copy of the information certificate will be preserved by the office which has issued it for at least three years.\n\n3. The requesting customs authorities will be informed of the results of the verification as soon as possible. The results must be such as to indicate positively whether the declaration concerning the status of the materials is correct.\n\n4. For the purpose of verification, suppliers will keep for not less than three years a copy of the document containing the declaration together with all necessary evidence showing the true status of the materials.\n\n5. The customs authorities in the country or territory where the supplier’s declaration is established will be permitted to call for any evidence or to carry out any check which they consider appropriate in order to verify the correctness of any supplier’s declaration.\n\n6. Any movement certificate EUR.1 issued or made out on the basis of an incorrect supplier’s declaration will be considered null and void.\n"}},{"id":"oct/originating_export","type":"rules_of_origin_article","attributes":{"article":"originating_export","content":"1. The following products will be considered as originating in an Overseas Territory:\n\n   1. products **wholly obtained** in an Overseas Territory within the meaning of paragraph 3 of this Annex;\n\n   2. products obtained in an Overseas Territory incorporating materials which have not been wholly obtained there, provided that such materials have undergone **sufficient working or processing** within the meaning of paragraph 4 of this Annex.\n\n2. Originating products made up of materials wholly obtained or sufficiently worked or processed in two or more Overseas Territories will be considered to be products originating in the Overseas Territory where the last working or processing took place.\n"}},{"id":"oct/duty-drawback","type":"rules_of_origin_article","attributes":{"article":"duty-drawback","content":"Check\n"}},{"id":"oct/tolerances","type":"rules_of_origin_article","attributes":{"article":"tolerances","content":"1. By way of derogation from paragraph 4 of this Annex and subject to subparagraphs 2 and 3 of this paragraph, non-originating materials which, according to the provisions set out in the list in Appendix II are not to be used in the manufacture of a given product may nevertheless be used, provided that their total value or net weight assessed for the product does not exceed:\n\n   1. 15 % of the weight of the product for products falling within Chapter 2 and 4 to 24, other than processed fishery products in Chapter 16;\n\n   2. 15 % of the ex-works price of the product for other products, except for products falling within Chapters 50 to 63, for which the tolerances mentioned in Notes 6 and 7 of Appendix I will apply.\n\n2. Subparagraph 1 of this paragraph will not allow that any of the percentages for the maximum content of non-originating materials as specified in the rules laid down in the list in Appendix II are exceeded.\n\n3. Subparagraphs 1 and 2 of this paragraph will not apply to products wholly obtained in an Overseas Territory within the meaning of paragraph 3 of this Annex. However, without prejudice to paragraph 5 and paragraph 11(2) of this Annex, the tolerance provided for in subparagraphs 1 and 2 of this paragraph will nevertheless apply to the sum of all the materials which are used in the manufacture of a product and for which the rule laid down in the list in Appendix I for that product requires that such materials be wholly obtained.\n"}},{"id":"oct/origin_processes","type":"rules_of_origin_article","attributes":{"article":"origin_processes","content":""}},{"id":"oct/sets","type":"rules_of_origin_article","attributes":{"article":"sets","content":"Sets, as defined in General Rule 3 for the interpretation of the Harmonized System, will be regarded as originating when all the component products are originating products.\nWhen a set is composed of originating and non-originating products, the set as a whole will however be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.\n"}},{"id":"oct/insufficient-processing","type":"rules_of_origin_article","attributes":{"article":"insufficient-processing","content":"1. Without prejudice to subparagraph 3 of this paragraph, the following operations will be considered to be insufficient working or processing to confer the status of originating products, whether or not the requirements of paragraph 4 of this Annex are satisfied:\n\n   1. preserving operations to ensure that the products remain in good condition during transport and storage;\n\n   2. breaking-up and assembly of packages;\n\n   3. washing, cleaning; removal of dust, oxide, oil, paint or other coverings;\n\n   4. ironing or pressing of textiles and textile articles;\n\n   5. simple painting and polishing operations;\n\n   6. husking and partial or total milling of rice; polishing and glazing of cereals and rice;\n\n   7. operations to colour or flavour sugar or form sugar lumps; partial or total milling of crystal sugar;\n\n   8. peeling, stoning and shelling, of fruits, nuts and vegetables;\n\n   9. sharpening, simple grinding or simple cutting;\n\n   10. sifting, screening, sorting, classifying, grading, matching (including the making-up of sets of articles);\n\n   11. simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;\n\n   12. affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;\n\n   13. simple mixing of products, whether or not of different kinds; mixing of sugar with any material;\n\n   14. simple addition of water or dilution or dehydration or denaturation of products;\n\n   15. simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;\n\n   16. a combination of two or more of the operations specified in points (a) to (o);\n\n   17. slaughter of animals.\n\n2. For the purposes of subparagraph 1, operations will be considered simple when neither special skills nor machines, apparatus or tools especially produced or installed for those operations are required for their performance.\n\n3. All the operations carried out in an Overseas Territory on a given product will be taken into account when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of subparagraph 1.\n"}},{"id":"oct/cumulation","type":"rules_of_origin_article","attributes":{"article":"cumulation","content":"### Bilateral cumulation\n1. Without prejudice to paragraph 2 of this Annex, materials originating in the UK will be considered to be materials originating in an Overseas Territory when incorporated into a product obtained there, provided that they have undergone working or processing which goes beyond the operations referred to in paragraph 5(1) of this Annex.\n\n2. Without prejudice to paragraph 2 of this Annex, working or processing carried out in the UK will be considered to have been carried out in an Overseas Territory, when the materials undergo subsequent working or processing there.\n\n3. For the purposes of cumulation as provided for in this paragraph, the origin of the materials will be established in accordance with this Annex.\n\n### Cumulation with EPA countries\n1. Without prejudice to paragraph 2 of this Annex, materials originating in the EPA countries will be considered to be materials originating in an Overseas Territory when incorporated into a product obtained there, provided that they have undergone working or processing which goes beyond the operations referred to in paragraph 5(1) of this Annex.\n\n2. Without prejudice to paragraph 2 of this Annex, working or processing carried out in the EPA countries will be considered to have been carried out in an Overseas Territory, when the materials undergo subsequent working or processing there.\n\n3. For the purposes of subparagraph 1, the origin of the materials originating in an EPA country will be determined in accordance with the rules of origin applicable to the arrangement concerned and relevant provisions on proofs of origin and administrative cooperation.\n\n    The cumulation provided for in this paragraph will not apply to materials originating in the Republic of South Africa which cannot be imported directly in the UK duty-free-quota-free in the framework of the arrangement between the UK and the Republic of South Africa.\n\n4. The cumulation provided for in this paragraph may only be applied provided that:\n\n   1. the EPA country supplying the materials and the Overseas Territory manufacturing the final product have arranged to:\n\n      1. comply or ensure compliance with this Annex; and\n\n      2. provide the administrative cooperation necessary to ensure the correct implementation of this Annex both with regard to the UK and between themselves;\n\n   2. the arrangements referred to in point (a) have been notified to the UK by the Overseas Territory involved.\n\n5. Where EPA countries have already complied with subparagraph 4 before the coming into effect of this arrangement, a new arrangement will not be required.\n\n### Cumulation with other countries benefiting from a nil rate of import duty under a trade preference scheme\n\n1. Without prejudice to paragraph 2 of this Annex, materials originating in a qualifying GSP country and satisfying the criteria set out in subparagraph 2 of this paragraph will be considered to be materials originating in an Overseas Territory when incorporated into a product obtained there, provided they have undergone working or processing which goes beyond the operations referred to in paragraph 5(1) of this Annex.\n\n2. For the purposes of subparagraph 1 of this paragraph, the criteria are that the materials are regarded as:\n\n   1. LDCF goods originating from a LDCF country benefiting under the LDCF;\n\n   2. GF goods originating from a GF country benefiting from a nil rate of import duty when imported into the UK under the GF ( ).\n\n3. The origin of the materials of the countries or territories concerned will be determined according to the rules of origin laid down pursuant to the Customs (Origin of Chargeable Goods: Trade Preference Scheme) (EU Exit) Regulations 2020  and in accordance with paragraph 32 of this Annex.\n\n4. The cumulation provided for in subparagraph 1 of this paragraph will not apply to the following:\n\n   1. materials which at importation to the UK are subject to antidumping or countervailing duties when originating from the country which is subject to these antidumping or countervailing duties;\n\n   2. tuna products classified under Chapters 3 and 16 when originating from a GF country or EF country;\n\n   3. materials which are covered by a trade preference safeguard measure.\n\n    The competent authorities of the Overseas Territories will notify the UK on an annual basis of the materials, if any, to which cumulation under subparagraph 1 of this paragraph has been applied.\n\n5. The cumulation provided for in subparagraph 1 of this paragraph may only be applied provided that:\n\n   1. the countries or territories involved in the cumulation have arranged to comply or ensure compliance with this Annex and to provide the administrative cooperation necessary to ensure the correct implementation of this Annex, both with regard to the UK and between themselves;\n\n   2. the arrangement referred to in point (a) has been notified to the UK by the Overseas Territories concerned.\n\n6. The UK will publish the date on which the cumulation provided for in this paragraph may be applied with the countries or territories referred to in this paragraph which have fulfilled the necessary requirements.\n\n### Extended cumulation\n1. The UK may grant, at the request of an Overseas Territory, cumulation of origin between an Overseas Territory and a country with which the UK has a free trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) in force, provided that the following criteria are met:\n\n   1. the countries or territories involved in the cumulation have undertaken to:\n\n      1. comply or ensure compliance with this Annex;\n\n      2. provide the administrative cooperation necessary to ensure the correct implementation of this Annex, both with regard to the UK and between themselves; and\n\n      3. provide the Overseas Territory with their support in matters of administrative cooperation in the same way as they would provide such support to HMRC in accordance with the relevant provisions of the free trade agreement concerned;\n\n   2. the undertaking referred to in point (a) has been notified to the UK by the Overseas Territory concerned.\n\n    The UK, taking into account the risk of trade circumvention and specific sensitivities of materials to be used in cumulation, may establish additional provisions for granting the cumulation requested.\n\n2. The request referred to in subparagraph 1 will:\n\n   1. be addressed to the UK in writing;\n\n   2. indicate the third country or countries concerned;\n\n   3. contain a list of the materials subject to cumulation; and\n\n   4. be supported by evidence that the criteria laid down in points (a) and (b) of subparagraph 1 are met.\n\n3. The origin of the materials used and the documentary proof of origin will be determined in accordance with the rules laid down in the relevant free trade agreement. The origin of the products to be exported to the UK will be determined in accordance with the rules of origin laid down in this Annex.\n\n4. In order for the obtained product to acquire originating status, it will not be necessary that the materials originating in the third country and used in the Overseas Territories in the manufacture of the product to be exported to the UK have undergone sufficient working or processing, provided that the working or processing carried out in the Overseas Territory concerned goes beyond the operations described in paragraph 5(1) of this Annex.\n\n5. The UK will publish the date on which the extended cumulation takes effect, the UK’s free trade agreement partner involved in that cumulation, the applicable provisions and the list of materials in relation to which the cumulation applies.\n"}},{"id":"oct/originating_import","type":"rules_of_origin_article","attributes":{"article":"originating_import","content":"1. The following products will be considered as originating in an Overseas Territory:\n\n   1. products **wholly obtained** in an Overseas Territory within the meaning of paragraph 3 of this Annex;\n\n   2. products obtained in an Overseas Territory incorporating materials which have not been wholly obtained there, provided that such materials have undergone **sufficient working or processing** within the meaning of paragraph 4 of this Annex.\n\n2. Originating products made up of materials wholly obtained or sufficiently worked or processed in two or more Overseas Territories will be considered to be products originating in the Overseas Territory where the last working or processing took place.\n"}},{"id":"oct/accessories","type":"rules_of_origin_article","attributes":{"article":"accessories","content":"Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle which are part of the normal equipment and included in the ex-works price thereof, will be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.\n"}},{"id":"a74025dc9ffb6d5b34d1f472826fd486","type":"rules_of_origin_v2_rule","attributes":{"rule":"Manufacture from materials of any heading, except that of the good.","rule_class":[],"operator":null,"footnotes":[]}},{"id":"46347f3c593a6850d91176cc14c1c880","type":"rules_of_origin_rule_set","attributes":{"heading":"Chapter 51","subdivision":"Wool, fine or coarse animal hair; horsehair yarn and woven fabric"},"relationships":{"rules":{"data":[{"id":"a74025dc9ffb6d5b34d1f472826fd486","type":"rules_of_origin_v2_rule"}]}}},{"id":"b93202162183879d449f4d6193ff6b9f","type":"rules_of_origin_origin_reference_document","attributes":{"ord_title":"Arrangement for import duty on trade in goods from certain British Overseas Territories","ord_version":"","ord_date":"9 November 2020","ord_original":"Ref-Doc-2020.11.09-Overseas-Territories-arrangement.odt"}}]}