{"data":[{"id":"dcts-general-enhanced","type":"rules_of_origin_scheme","attributes":{"scheme_code":"dcts-general-enhanced","title":"Developing Countries Trading Scheme (DCTS) - Standard and Enhanced Preferences","countries":["DZ","CG","CK","IN","ID","FM","NG","NU","SY","TJ","BO","CV","KG","MN","PK","PH","LK","UZ"],"footnote":"Scheme incorporates:\u003c/p\u003e\u003cul class='govuk-list govuk-list--bullet govuk-body-s'\u003e\u003cli\u003ethe GSP Least Developed Countries Framework\u003c/li\u003e\u003cli\u003ethe GSP General Framework\u003c/li\u003e\u003cli\u003ethe GSP Enhanced Framework\u003c/li\u003e\u003c/ul\u003e","unilateral":true,"fta_intro":"The Developing Countries Trading Scheme (DCTS) replaced the Generalised Scheme of Preferences (GSP) on 19 June 2023. The government has introduced the DCTS to improve access to the UK market for developing countries.\n\nThe \u003cabbr title=\"Developing Countries Trading Scheme\"\u003eDCTS\u003c/abbr\u003e aims to support sustainable growth in developing countries through a more generous unilateral offer.\n\nThis has led to provisions in the DCTS which:\n\n- reduce tariffs\n- liberalise rules of origin requirements\n- simplify the conditions attached to the scheme\n\nThe DCTS applies to countries that currently benefit under the UK’s GSP.\n\nThis includes:\n\n- 47 countries in the GSP Least Developed Country (LDC) Framework\n- 18 additional countries or territories classified by the World Bank as low income (LIC) and lower middle-income (LMIC)\n\nIt does not apply to countries classified by the World Bank as upper-middle income for 3 consecutive years, or to LICs and LMICs with a free trade agreement (FTA) with the UK.\n\n### More information\n\n[What is DCTS and why is it important for international trade?](/news/stories/what-is-dcts-and-why-is-it-important-for-international-trade)\n","introductory_notes":"### Note 1 – The structure of the tables in Part 2 and Part 3 of this Schedule\n\n1.1. Where the entry in Column 1 is prefixed by ‘ex’, the condition in Column 3 applies only to the part of that Chapter, heading or sub-heading as described in Column 2.\n\n1.2. Where several headings or sub-headings are grouped together in Column 1 or a Chapter number is given and the description of goods in Column 2 is therefore given in general terms, the corresponding condition in Column 3 applies to all goods which are classified in headings of the Chapter or in any of the headings or sub-headings grouped together in Column 1.\n\n1.3. Where there are different conditions in the table applying to different goods within a heading, each row contains the description of that part of the heading covered by the corresponding condition in Column 3.\n\n1.4. The conditions set out in the table in Part 2 apply to LDCs. The conditions set out in the table in Part 3 are applicable to all other qualifying DCTS countries and are also applicable to exports from the British Islands, a British overseas territory, the European Union, Norway or Switzerland to a qualifying DCTS country for the purposes of bilateral cumulation under regulation 17 of these Regulations.\n\n1.5. Where a condition specifies that a good must be manufactured from a particular material, the condition does not prevent the use also of other materials which, because of their inherent nature, cannot meet the condition.\n\n### Note 2 – General provisions concerning certain agricultural goods\n\n2.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in a qualifying DCTS country are to be treated as originating from that country, even if grown from seeds, bulbs, rootstock, cuttings, grafts, shoots, buds, or other live parts of plants imported from another country or territory.\n\n2.2. In cases where the content of non-originating material in a good is sugar and is subject to limitations, the weight of sugars of headings 1701 and 1702 used in the manufacture of the final good and used in the manufacture of the non-originating materials incorporated in the final good is taken into account for the calculation of such limitations.\n\n### Note 3 - Terminology used in respect of certain textile goods\n\n3.1. The term “natural fibres” as used in the tables refers 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 which have not been spun. The term includes horsehair of heading 0511, silk of headings 5002 and 5003, 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.\n\n3.2. The terms “textile pulp”, “chemical materials” and “paper-making materials” as used in the tables describe the materials not classified in Chapters 50 to 63 which can be used to manufacture artificial, synthetic or paper fibres or yarns.\n\n3.3. The term “man-made staple fibres” as used in the tables refers to synthetic or artificial filament tow, staple fibres or waste, of headings 5501 to 5507.\n\n### Note 4 - Tolerances applicable to goods made of a mixture of textile materials\n\n4.1. Where, in relation to a good in the table in Part 2 or 3, reference is made to this Note, the conditions set out in Column 3 are not required to be applied to any basic textile materials used in the manufacture of the good and which, taken together, represent 10% or less of the total weight of all the basic textile materials used (see also Notes 4.3 and 4.4).\n\n4.2. However, the tolerance mentioned in Note 4.1 may be applied only to mixed goods 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- goods of heading 5605 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 goods of heading 5605;\n\n- glass fibres;\n\n- metal fibres.\n\n\nExample:\n\nA 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 materials which are synthetic staple fibres which do not satisfy the conditions may be used, provided that their total weight does not exceed 10% of the weight of the yarn.\n\nExample:\n\nA 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 conditions, or woollen yarn which does not satisfy the conditions, 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\n4.3. In the case of goods 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\n4.4. In the case of goods 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 5 — Other tolerances applicable to certain textile goods\n\n5.1. Where, in the table in Part 2 or 3, reference is made to this Note, textile materials which do not satisfy the condition set out in Column 3 for the made-up good concerned, may be used, provided that they are classified in a heading other than that of the good and that their value does not exceed 8% of the ex-works price of the good.\n\n5.2. Without prejudice to Note 5.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile goods, whether or not they contain textiles.\n\nExample:\n\nIf a condition in the tables 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\n5.3. Where a percentage-rule applies, the value of non-originating 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 6— Definitions of specific processes and simple operations carried out in respect of certain goods of Chapter 27\n\n6.1. For the purposes of headings ex 2707 and 2713, the “specific processes” are the following:\n\n- vacuum-distillation;\n\n- redistillation by a very thorough fractionation-process;\n\n- cracking;\n\n- reforming;\n\n- extraction by means of selective solvents;\n\n- 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- polymerisation;\n\n- alkylation;\n\n- isomerisation.\n\n\n6.2. For the purposes of headings 2710, 2711 and 2712, the “specific processes” are the following:\n\n- vacuum-distillation;\n\n- redistillation by a very thorough fractionation-process;\n\n- cracking;\n\n- reforming;\n\n- extraction by means of selective solvents;\n\n- 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- polymerisation;\n\n- alkylation;\n\n- isomerisation;\n\n- in respect of heavy oils of heading 2710 only, desulphurisation with hydrogen, resulting in a reduction of at least 85% of the sulphur-content of the goods processed (ASTM D 1266-59 T method);\n\n- in respect of goods of heading 2710 only, deparaffining by a process other than filtering;\n\n- in respect of heavy oils of heading 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. However, the further treatment, with hydrogen, of lubricating oils of heading 2710 (e.g. hydrofinishing or decolourisation), in order, more especially, to improve colour or stability is not to be deemed to be a specific process;\n\n- in respect of fuel oils of heading 2710 only, atmospheric distillation, on condition that less than 30% of these goods distils, by volume, including losses, at 300 °C, by the ASTM D 86 method;\n\n- in respect of heavy oils other than gas oils and fuel oils of heading 2710 only, treatment by means of a high-frequency electrical brush-discharge;\n\n- in respect of crude goods (other than petroleum jelly, ozokerite, lignite wax or peat wax, paraffin wax containing by weight less than 0.75% of oil) of heading 2712 only, de-oiling by fractional crystallisation.\n\n6.3. 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 goods with different sulphur-contents, or any combination of these operations or like operations, do not constitute an important stage of manufacture.\n","cumulation_methods":{"bilateral":["GB","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"],"extended":["EU","AD","SM","NO","IS","CH","LI"]},"proof_intro":null,"proof_codes":{"DE 2/3":"You must include one of the following document codes, as appropriate:\n\n- **9001** (origin declaration)\n\n- **N865** (Form A)","DE 4/17":"The data element must include a preference code in the 200 series."},"show_proofs_for_geographical_areas":["1060","1061"]},"relationships":{"rules":{"data":[]},"links":{"data":[{"id":"d5cb4365b8a13472589fcba5abf57989","type":"rules_of_origin_link"},{"id":"a54e55b5aa2690fe20dd058e7ff641c6","type":"rules_of_origin_link"}]},"proofs":{"data":[{"id":"4b67f6e8ce5a9c0fcfa00daf16681d8f","type":"rules_of_origin_proof"},{"id":"9ccc9f691f944399ac85454149233b36","type":"rules_of_origin_proof"}]},"articles":{"data":[{"id":"dcts-general-enhanced/sets","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/insufficient-processing","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/originating_import","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/neutral-elements","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/originating_export","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/non-alteration","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/packaging","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/origin_processes","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/verification","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/tolerances","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/wholly-obtained","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/cumulation-export","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/cumulation-import","type":"rules_of_origin_article"},{"id":"dcts-general-enhanced/accessories","type":"rules_of_origin_article"}]},"rule_sets":{"data":[{"id":"1e6e87493cab0146ae1ea713781f49b8","type":"rules_of_origin_rule_set"}]},"origin_reference_document":{"data":{"id":"c4e391a7b4d5db9ab631cf99d5cb710e","type":"rules_of_origin_origin_reference_document"}}}},{"id":"india","type":"rules_of_origin_scheme","attributes":{"scheme_code":"india","title":"COMPREHENSIVE ECONOMIC AND TRADE AGREEMENT BETWEEN THE GOVERNMENT OF THE UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND AND THE GOVERNMENT OF THE REPUBLIC OF INDIA","countries":["IN"],"footnote":null,"unilateral":null,"fta_intro":"","introductory_notes":"# Headnotes to the Annex\n\n1. For the purposes of this Annex:\n\n    (a) “section” means a section of the Harmonized System;\n\n    (b) “chapter” means the first two digits of the tariff classification number under the Harmonized System;\n\n    (c) “heading” means the first four digits of the tariff classification number under the Harmonized System; and\n\n    (d) “sub-heading” means the first six digits of the tariff classification number under the Harmonized System.\n\n2. The product specific rule, or set of product specific rules, that apply to a particular chapter, heading or sub-heading are described in this Annex at Column 3. Where, in some cases, a chapter or heading in Column 1 is preceded by “ex”, this signifies that the product specific rule applies only to part of that chapter or heading, namely to goods classified within that chapter or heading not covered by other headings or subheadings in Column 1. Where a sub-heading is preceded by “ex”, this signifies that the product specific rule applies only to part of that sub-heading, as per the description at Column 2.\n\n3. Section notes, where applicable, are found at the beginning of each section, and are read in conjunction with the product specific rules of origin and may impose further conditions on, or provide an alternative to, a product specific rule of origin.\n\n4. A requirement of a change in tariff classification applies only to non-originating materials.\n\n5. If a chapter, heading or sub-heading is excluded as part of a change in tariff classification rule, it means that non-originating materials of that chapter, heading or sub-heading may not be used to meet the change in tariff classification rule.\n\n6. Note 5 does not apply where non-originating materials do not exceed the relevant value or weight percentage as specified for that chapter as set out in Article 9 (Tolerance).\n\n7. Where a chapter, heading or sub-heading is subject to alternative product specific rules, the requirements of this Annex will be considered to be satisfied if a good satisfies one of the alternative rules.\n\n8. If a good is subject to a product specific rule that includes multiple requirements, the requirements of this Annex will be considered to be satisfied for that good only if the good satisfies all applicable requirements.\n\n9. For the purposes of Section B of this Annex:\n\n    (a) “WO” means wholly obtained as established in Article 3 (Wholly Obtained);\n\n    (b) “CC” means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the two-digit level;\n\n    (c) “CTH” means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the four-digit level;\n\n    (d) “CTSH” means that all non-originating materials used in the production of the good have undergone a change in tariff classification at the six-digit level;\n\n    (e) “QVC” means that the good must have a qualifying value content as calculated under Article 5 (Qualifying Value Content) of not less than the percentage specified in Column 3, whether using the build-up method or build-down method;\n\n    (f) “Standard QVC” means that the good must have a qualifying value content as calculated under Article 5 (Qualifying Value Content) of not less than:\n\n    (i) 40 percent of the ex-works price under the build-down method;\n\n    (ii) 45 percent of the free-on-board value under the build-down method; or\n\n    (iii) 35 percent of either the ex-works price or free-on-board value under the build-up method;\n\n    (g) “build-down method” means the good has a qualifying value content calculated using the build-down method under Article 5 (Qualifying Value Content);\n\n    (h) “build-up method” means the good has a qualifying value content calculated using the build-up method under Article 5 (Qualifying Value Content);\n\n    (i) “ex-works price” means the good is valued in accordance with Article 4 (Value of the Good);\n\n    (j) “free-on-board value” means the good is valued in accordance with Article 4 (Value of the Good); and\n\n    (k) “Melt and Pour” means the process undertaken in one or both of the Parties where the iron or steel is: (a) first produced in an iron or steel-making furnace in a liquid state; and then (b) poured into its first solid shape.\n\n10. This Annex is based on the 2022 Edition of the Harmonized System, which entered into force on 1 January 2022.\n\n11. For the avoidance of doubt, if a good or material is classified differently under HS 2022 and the Goods Classification Table made pursuant to the Taxation (Cross-border Trade) Act 2018 and the Customs Tariff (Establishment) (EU Exit) Regulations 2020, contained in Annex 1 to the Tariff of the United Kingdom and interpreted in accordance with Part Two of the Tariff of the United Kingdom, HS 2022 shall be used to classify the good for the purposes of determining which product specific rule, or set of rules of origin, applies to the good and to classify the material for the purposes of determining the application of a product specific rule.\n\n# Qualifying Value Content\n\n1. Where Annex A (Product Specific Rules of Origin) specifies a qualifying value content test to determine whether a good is originating, the qualifying value content shall be calculated using one of the following methods:\n\n    (a) Build-Down Method: based on the value of non-originating materials\n\n    QVC= (value of the good - value of non‐originating materials) / (value of the good) ×100\n\n    (b) Build-Up Method: based on the value of originating materials\n\n    QVC= (value of originating materials) / (value of the good) ×100\n\nwhere QVC is the qualifying value content of a good, expressed as a percentage.\n\n2. The value of a material is:\n\n    (a) for a material imported by the producer of the good, the price actually paid or payable for the material at the time of importation, or other value determined in accordance with the Customs Valuation Agreement, including the costs incurred in transporting the material to the port or place of importation, such as transportation, loading, unloading, handling or insurance;\n\n    (b) for a material acquired in the territory where the good is produced:\n\n    (i) the price paid or payable by the producer in the Party where the producer is located;\n\n    (ii) the value as determined for an imported material in subparagraph (a); or\n\n    (iii) the earliest ascertainable price paid or payable in the territory of the Party; or\n\n    (c) for a material that is self-produced, all the costs incurred in the production of the material, which includes general expenses.\n\n3. For an originating material, the following expenses may be added to the value of the material, if not included under paragraph 2:\n\n    (a) the costs of freight, insurance, packing, and all other costs incurred to transport the material to the location of the producer of the good;\n\n    (b) duties, taxes, and customs brokerage fees on the material, paid in the territory of a Party, other than duties and taxes that are waived, refunded, refundable, or otherwise recoverable, which include credit against duty or tax paid or payable; and\n\n    (c) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of reusable scrap or by-product.\n\n4. For a non-originating material or material of undetermined origin, the following expenses, where included under paragraph 2, may be deducted from the value of the material:\n\n    (a) the costs of freight, insurance, packing, and all other costs incurred in transporting the material to the location of the producer of the good;\n\n    (b) duties, taxes, and customs brokerage fees on the material paid in the territory of one or both Parties, other than duties and taxes that are waived, refunded, refundable, or otherwise recoverable, which include credit against duty or tax paid or payable; and\n\n    (c) the cost of waste and spoilage resulting from the use of the material in the production of the good, less the value of reusable scrap or by-product.\n\n5. If the cost or expense listed in paragraphs 3 or 4 is unknown or documentary evidence of the amount of the adjustment is not available, then no adjustment is allowed for that particular cost or expense.\n\n# Section notes\n\n## SECTION II VEGETABLE PRODUCTS\n\nSection Note: An agricultural or horticultural good grown in the territory of a Party is originating even if grown from seed, bulbs, rhizomes, rootstock, cuttings, slips, grafts, shoots, buds, or other live parts of plants that are imported from a non-party.\n\n## SECTION VI PRODUCTS OF THE CHEMICAL OR ALLIED INDUSTRIES\n\nSection Note 1: Chemical Reaction Rule Notwithstanding the applicable product specific rules of origin, a good of chapter 28 through 38 that is the product of a chemical reaction satisfies the requirements of this Annex if the chemical reaction occurs in the territory of one or both of the Parties. For the purposes of this rule: “chemical reaction” means a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. The following are not chemical reactions: (a) dissolving in water or other solvents; (b) the elimination of solvents including solvent water; or (c) the addition or elimination of water of crystallisation. Section Note 2: Mixing and Blending Rule Notwithstanding the applicable product specific rules of origin, a good of chapter 33 satisfies the requirements of this Annex if mixing and blending occurred in the territory of one or both of the Parties. For the purposes of this rule: “mixing and blending” means the deliberate and proportionally controlled mixing or blending (including dispersing) of materials other than the addition of diluents, to conform to predetermined specifications which results in the production of a good having physical or chemical characteristics which are relevant to the purposes or uses of the good and are different from the input materials.\n\n## SECTION VII PLASTICS AND ARTICLES THEREOF; RUBBER AND ARTICLES THEREOF\n\nSection Note 1: Chemical Reaction Rule Notwithstanding the applicable product specific rules of origin, a good of chapter 39 that is the product of a chemical reaction satisfies the requirements of this Annex if the chemical reaction occurs in the territory of one or both of the Parties. For the purposes of this rule: “chemical reaction” means a process (including a biochemical process) which results in a molecule with a new structure by breaking intramolecular bonds and by forming new intramolecular bonds, or by altering the spatial arrangement of atoms in a molecule. The following are not chemical reactions: (a) dissolving in water or other solvents; (b) the elimination of solvents including solvent water; or (c) the addition or elimination of water of crystallisation.\n","cumulation_methods":{"bilateral":["GB","IN"]},"proof_intro":null,"proof_codes":{"DE 2/3":"One of the following proofs of origin codes together with an appropriate status code:\n\n9001 – Origin Declaration\n\nN954 – Certification of Origin\n\nU112 – Importers Knowledge","DE 4/17":"The data element must include a preference code in the 300 series\n\nFurther information on completing data elements can be found here: The following contains the above codes, but the descriptions are currently being updated.\n\n[https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/uk-trade-tariff-cds-volume-3-import-declaration-completion-guide](https://www.gov.uk/government/publications/cds-uk-trade-tariff-volume-3-import-declaration-completion-guide/uk-trade-tariff-cds-volume-3-import-declaration-completion-guide)"},"show_proofs_for_geographical_areas":[]},"relationships":{"rules":{"data":[]},"links":{"data":[{"id":"8e151fdb204c48f523b3044b8d614820","type":"rules_of_origin_link"},{"id":"120ce56f7332ac2cba16c81ca174f832","type":"rules_of_origin_link"}]},"proofs":{"data":[{"id":"51c49bf229942bf274559cd9256543dd","type":"rules_of_origin_proof"},{"id":"849fc0e5dfd4926d13e636fa8b78f5e2","type":"rules_of_origin_proof"},{"id":"2fcd851e27038fd10e5bd4c96ae5a327","type":"rules_of_origin_proof"}]},"articles":{"data":[{"id":"india/insufficient-processing","type":"rules_of_origin_article"},{"id":"india/neutral-elements","type":"rules_of_origin_article"},{"id":"india/wholly-obtained-vessels","type":"rules_of_origin_article"},{"id":"india/non-alteration","type":"rules_of_origin_article"},{"id":"india/packaging","type":"rules_of_origin_article"},{"id":"india/origin_processes","type":"rules_of_origin_article"},{"id":"india/verification","type":"rules_of_origin_article"},{"id":"india/tolerances","type":"rules_of_origin_article"},{"id":"india/wholly-obtained","type":"rules_of_origin_article"},{"id":"india/cumulation-export","type":"rules_of_origin_article"},{"id":"india/cumulation-import","type":"rules_of_origin_article"},{"id":"india/accessories","type":"rules_of_origin_article"}]},"rule_sets":{"data":[{"id":"289e066e25f78c6665347a47077650d0","type":"rules_of_origin_rule_set"}]},"origin_reference_document":{"data":{"id":"29747d7d5186f83847861c162f8c4932","type":"rules_of_origin_origin_reference_document"}}}}],"included":[{"id":"d5cb4365b8a13472589fcba5abf57989","type":"rules_of_origin_link","attributes":{"text":"What is DCTS and why is it important for international trade?","url":"/news/stories/what-is-dcts-and-why-is-it-important-for-international-trade","source":"scheme"}},{"id":"a54e55b5aa2690fe20dd058e7ff641c6","type":"rules_of_origin_link","attributes":{"text":"Developing Countries Trading Scheme (DCTS) - policy report","url":"https://www.gov.uk/government/publications/developing-countries-trading-scheme-dcts-new-policy-report","source":"scheme"}},{"id":"4b67f6e8ce5a9c0fcfa00daf16681d8f","type":"rules_of_origin_proof","attributes":{"summary":"Generalised Scheme of Preferences Form A","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#generalised-scheme-of-preferences-form-a","content":"## Using a Form A\n\n[Form A](https://www.gov.uk/guidance/completing-generalised-scheme-of-preferences-form-a) must bear a serial number, printed or otherwise, or, where there is no serial number, a reference to the commercial invoice by which it can be identified does not need to be stamped and signed by an authority designated by the beneficiary country, so does not need to be an original\n\n### Box 1\nEnter the full name and business address of the exporter.\n\n### Box 2 Consignee\nThe completion of this box is optional, but you are recommended to enter the name and address of the consignee where this is known. For exports to exhibitions which are later sent on to the UK, insert also the name and address of the exhibition.\n\n### Box 3 Transport details\nYou should complete this box on the basis of available information. If you do not have details of the transport arrangements, then leave this box blank.\n\n### Box 4 For official use\nThis box is reserved for the use of the certifying authority. However, if the Form A has been made out after the goods have been shipped, stamp or write “Issued Retrospectively”.\n\n### Box 5 Item number\nIf different types of goods are shown separately on the invoice(s), show each type separately on the Form A and itemise them (1, 2, 3 etc), so they can be cross-checked to the invoice if necessary.\n\n### Box 6 Marks and numbers\nEnter the identifying marks and numbers that appear on the packages. If the packages are marked with the address of the consignee, state the address. If they are not marked in any way, put 'No marks and numbers'. If both originating and non-originating goods are packed together, add 'Part contents only' at the end of each entry.\n\n### Box 7 Number and kind of packages, description of goods\n\n**Bulk Goods**\n\nIdentify the goods by giving a reasonably full commercial description e.g. 'photocopiers' or 'typewriters' rather than 'office machinery'. However, if the invoices give full identifying details (which need not necessarily include details of the marks and numbers of the packages) only a general description is needed.\n\nFor goods in bulk which are not individually packed, insert 'In bulk'. The quantity shown must be the same as, or relatable to, the quantity shown on the invoice for the goods (e.g. if the invoice shows 100 cartons and these are loaded on to 10 pallets, specify '100 cartons' NOT '10 pallets').\n\n**Mixed consignments**\n\nFor consignments containing both originating and non-originating goods, describe only the originating goods on the Form A. You may be unable to avoid showing originating and non- originating goods on the same invoice. In this case, mark the invoice (for example, with an asterisk) to show which goods are non-originating and put an appropriate statement in Box 7 immediately below the description of the goods, e.g. 'Goods marked * on the invoice are non-originating and are not covered by this Form A'.\n\nThe same considerations will apply if you have a mixed consignment of goods qualifying by virtue of a derogation and others which are not covered by that derogation.\n\n**Unused space**\n\nDraw a horizontal line under the final item in this box and rule through the unused space with a 'Z-shaped' line.\n\n### Box 8 Origin criterion\n\nThis box signifies to HMRC which origin rule has been applied to the goods.\n\nAs described in the note about it on the reverse of the Form A, enter the code:\n\n- “P” for wholly obtained goods *and*\n\n- “W”, followed by the heading, where the goods have been sufficiently processed\n\nFor example: for wholly obtained goods of, say, heading 96.18, the indication should read: \"P\" and for sufficiently processed goods of the same heading, it should read: \"W” 96.18.\n\nFailure to complete this box correctly could lead to the rejection of the Form A.\n\n### Box 9 Gross weight or other quantity\n\nInsert the quantity in metric units (e.g. kilograms, litres etc). \n\n### Box 10 Number and date of invoice\n\nYou are recommended to enter the details of the commercial invoice as this ensures the signatory has verified the ex-works price. \n\n### Box 11 Certification\n\nThis field may be left blank. The UK no longer requires the Form A to be certified by a designated authority in the exporting DCTS country.\n\n### Box 12 Declaration by the exporter\n\nComplete this box by inserting the name of the country in which the goods are considered to have originated. You should take into account that where the provisions for regional cumulation have been applied, that country may not be the same as the country of final processing or the country of exportation.\n\nFor the importing country you must put 'United Kingdom'; indicating a different importing country (e.g., European Union) will lead to the Form A not being accepted. Only the exporter, or a person duly authorised by the exporter, can sign this declaration. Forwarding agents acting simply in that capacity are not exporters and must not sign this box. By signing this form, you declare that the goods qualify under the provisions of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 and the Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme)) Regulations 2023.\n\nIf the declaration is incorrect, you will have committed an offence which may incur penalties.\n"}},{"id":"9ccc9f691f944399ac85454149233b36","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 origin declaration must:\n\n- be made out on an invoice or any other commercial document that describes the goods in sufficient detail to enable them to be identified\n\n- include the following data elements:\n\n    1.\texporter's name and business address\n    2.\tdate of direct shipment to the UK\n    3.\tother references, e.g. purchase order no.\n    4.\tconsignee's name and business\n    5.\tpurchaser's name and address (if not the consignee)\n    6.\tcountry of transhipment\n    7.\tcountry of origin of the goods. If the shipment includes goods of different origins, enter details against data element 12\n    8.\ttransportation details\n    9.\tterms of sale\n    10.\tcurrency\n    11.\tnumber of packages\n    12.\tspecification of commodities (kind of packages, marks and numbers, general description and characteristics, i.e. grade, quality)\n    13.\tquantity\n    14.\tunit price\n    15.\ttotal price\n    16.\tnet weight\n    17.\tgross weight\n    18.\tinvoice total\n\n- include the text below incorporating the information required by the footnotes. \n\n    *The exporter of the products covered by this document (customs identification No…. (1)) declares that, except where otherwise clearly indicated, these products are of …. (2) preferential origin in accordance with the rules of origin of the Developing Countries Trading Scheme of the UK and that the origin criterion met is … … ( 3 ).*\n\n    *(Place and date (4))*\n\n    *(Name and signature of the exporter)*\n\n    1.\tEnter your customs identification number if allocated. Exporters in the UK exporting goods under bilateral cumulation.\n    2.\tEnter the origin of the goods.\n    3.\tProducts wholly obtained: enter the letter ‘P'; Products sufficiently processed: enter the letter ‘W' followed by a heading of the Harmonised System (example ‘W' 9618).\n    4.\tThis may be omitted if included in the document itself.\n"}},{"id":"dcts-general-enhanced/sets","type":"rules_of_origin_article","attributes":{"article":"sets","content":"Goods in a set for retail sale are to be regarded as goods originating from a qualifying DCTS country if:\n\n(a) all the components are originating goods, *or*\n\n(b) where the set is composed of a mixture of originating goods and non-originating goods, the value of the non-originating goods does not exceed 15% of the ex-works price of the set.\n"}},{"id":"dcts-general-enhanced/insufficient-processing","type":"rules_of_origin_article","attributes":{"article":"insufficient-processing","content":"### Processing: important stage of manufacture condition\n\n1. Subject to the derogation in regulation 11(1) , the processing of goods constitutes an important stage of manufacture if the processing meets the conditions specified—\n\n    - (a) in respect of LDCs in Part 2 of Schedule 1;\n\n    - (b) for other qualifying DCTS countries in Part 3 of Schedule 1.\n\n2. For the purposes of paragraph (1) , the processing of goods only by one or more of the following operations does not constitute an important stage of manufacture—\n\n   - (a) preserving operations to ensure that the goods retain their condition during transport and storage;\n\n   - (b) the breaking up or assembly of packages;\n\n   - (c) washing, cleaning or the removal of dust, oxide, oil, paint or other coverings;\n\n   - (d) the ironing of textiles;\n\n   - (e) simple painting and polishing operations;\n\n   - (f) the husking or partial or total milling of rice or the polishing or glazing of cereals or rice;\n\n   - (g) operations to colour or flavour sugar or form sugar lumps or the partial or total milling of crystal sugar;\n\n   - (h) the peeling, stoning or shelling of fruits, nuts or vegetables;\n\n   - (i) sharpening, simple grinding or simple cutting;\n\n   - (j) sifting, screening, classifying, sorting, including the making-up of sets of articles;\n\n   - (k) simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;\n\n   - (l) the affixing or printing of marks, labels, logos or other like distinguishing signs on goods or their packaging;\n\n   - (m) the simple mixing of goods, whether or not of different kinds or the mixing of sugar with any material;\n\n   - (n) the simple addition of water or dilution, dehydration or denaturation of goods;\n\n   - (o) the simple assembly of parts of goods to constitute a complete good or the disassembly of goods into parts;\n\n   - (p) the slaughtering of animals.\n\n3. An operation described as simple in paragraph (2) is to be regarded as simple if no specialist skills, or machines, apparatus or tools especially produced or installed for it, are required for it to be carried out.\n\n{{ Article 8 }}\n"}},{"id":"dcts-general-enhanced/originating_import","type":"rules_of_origin_article","attributes":{"article":"originating_import","content":"### Conditions that must be met for goods to be regarded as originating from a qualifying DCTS country\n\nQualifying DCTS goods listed in Columns 1 and 2 of the tables in Part 2 and Part 3 of Schedule 1 are to be regarded as originating from a qualifying DCTS country if:\n\n(a) the evidence requirements set out in regulations 5 and 24(4) are met;\n\n(b) the goods are wholly obtained in that qualifying DCTS country in accordance with regulation 7;\n\n(c) where the goods are obtained in two or more countries or territories, that qualifying DCTS country is the last country or territory in which processing of the goods which constitutes an important stage of manufacture has taken place in accordance with regulation 8;\n\n(d) in the case of returned goods, the requirements set out in regulation 23 are met;\n\n(e) the non-manipulation requirements set out in regulation 24(1) are met.\n"}},{"id":"dcts-general-enhanced/neutral-elements","type":"rules_of_origin_article","attributes":{"article":"neutral-elements","content":"1. In determining the origin of goods, neutral elements used to process, or used in the course of processing, the goods are to be disregarded.\n\n2. In this regulation, “neutral elements” means—\n\n    - (a) energy in the form of fuel, or in any other form;\n\n    - (b) plant or equipment, including machinery and tools;\n\n    - (c) materials which do not form part of, or are not integral to, the final composition of the goods.\n\n{{ Article 15 }}\n"}},{"id":"dcts-general-enhanced/originating_export","type":"rules_of_origin_article","attributes":{"article":"originating_export","content":"### Conditions that must be met for goods to be regarded as originating from a qualifying DCTS country\n\nQualifying DCTS goods listed in Columns 1 and 2 of the tables in Part 2 and Part 3 of Schedule 1 are to be regarded as originating from a qualifying DCTS country if:\n\n(a) the evidence requirements set out in regulations 5 and 24(4) are met;\n\n(b) the goods are wholly obtained in that qualifying DCTS country in accordance with regulation 7;\n\n(c) where the goods are obtained in two or more countries or territories, that qualifying DCTS country is the last country or territory in which processing of the goods which constitutes an important stage of manufacture has taken place in accordance with regulation 8;\n\n(d) in the case of returned goods, the requirements set out in regulation 23 are met;\n\n(e) the non-manipulation requirements set out in regulation 24(1) are met.\n"}},{"id":"dcts-general-enhanced/non-alteration","type":"rules_of_origin_article","attributes":{"article":"non-alteration","content":"### 24. Non-manipulation requirements in relation to goods\n\n1. The requirements mentioned in regulation 4(e) are that the goods must, at the declaration acceptance date—\n\n   - (a) be the same goods as were exported from the qualifying DCTS country,\n\n   - (b) not have been altered or transformed in any way after being exported from the qualifying DCTS country, and\n\n   - (c) not have been subjected to any operation after being exported from the qualifying DCTS country other than—\n\n     - (i) unloading, reloading, splitting, separation from bulk, storing, bottling, or any operation necessary to preserve them in good condition, or\n\n     - (ii) the adding or affixing of marks, labels, seals or any other documentation to ensure compliance with legal requirements applicable in any part of the United Kingdom.\n\n2. Where goods are imported into a qualifying DCTS country for the purpose of bilateral, intra-regional, inter-regional or extended cumulation under regulation 17, 18, 19, 20 or 21 respectively, they must—\n\n   - (a) be the same goods as were exported from the country or territory from which they originate,\n\n   - (b) not have been altered or transformed in any way, and\n\n   - (c) not have been subjected to any operation other than to preserve their condition.\n\n3. Goods may be stored, and consignments split up by or on behalf of the exporter, in a transit country or territory provided the goods are at all times under customs supervision in the transit country or territory.\n\n4. To enable an HMRC officer to verify that the requirements set out in paragraphs (1) to (3) have been met, the declarant must, if required, provide relevant evidence including any contractual transport documents (including bills of lading) , evidence based on the marking or numbering of packages and other evidence related to the goods themselves.\n\n{{ Article 24 }}\n"}},{"id":"dcts-general-enhanced/packaging","type":"rules_of_origin_article","attributes":{"article":"packaging","content":"### Consignments of identical goods and packaging\n\n1. For the purposes of these Regulations, if a consignment consists of several goods, the origin of each good must be individually determined, including where the consignment consists of substantively identical goods classified under the same sub-heading.\n\n2. If, under Rule 5 of the Goods Classification Table Rules of Interpretation specified in section 1 of Part Two of the Tariff of the United Kingdom, packaging is included with the goods for classification purposes, it must be included in determining the origin of the goods.\n\n3. In this regulation, \"the Tariff of the United Kingdom\" has the meaning given in regulation 1(2) of the Tariff Regulations.\n"}},{"id":"dcts-general-enhanced/origin_processes","type":"rules_of_origin_article","attributes":{"article":"origin_processes","content":"## Validity of a proof of origin\nA proof of origin shall be valid for a period expiring two years after the date on which it was made out and may be presented to HMRC within this period.\n\nProofs of origin submitted after the expiry of their validity period may be accepted where the failure to submit them is due to exceptional circumstances.\n\nProofs of origin may apply to:\n\n- a single shipment of originating goods\n\n- multiple shipments of identical goods which:\n\n  - are imported within the framework of frequent and continuous trade flows of a significant commercial value not exceeding 12 months\n\n  - are the subject of the same contract of sale\n\n\n  - are classified in the same code (eight digits) of the Combined Nomenclature\n  - come exclusively from the same exporter, are destined for the same importer, and are made the subject of entry formalities at the same customs office in the UK\n\nOn request of the importer, where unassembled or disassembled products falling within Section XVI or XVII or heading 7308 or 9406 of the Harmonised System are imported in instalments for transport or production reasons, a single proof of origin for such products may be used in accordance with the requirements laid down by HMRC.\n\n## Exemptions from proof of origin requirements\n\nPersonal goods and those imported by way of trade shall be exempted from the obligation to make out and produce a proof of origin:\n\nThe goods referred to above must meet the following conditions:\n\n- their total value does not exceed £1000\n\n- they have been declared as meeting the conditions for benefiting from the Origin Regulations\n\n- there is no doubt as to the veracity of that declaration\n\n## Discrepancies and errors\n\n- Slight discrepancies discovered between the statements made in an origin declaration and those made in the documents submitted to the customs office for the purpose of carrying out the formalities for importing the goods shall not in themselves render the origin declaration null and void if it is duly established that that it does correspond to the goods submitted.\n\n- Obvious errors on an origin declaration shall not cause it to be rejected if these errors are not such as to create doubts concerning the correctness of the statements made.\n\n\u003c!--\n### Replacement of origin declarations\n\nWhere originating DCTS goods not yet released for free circulation in the UK are placed under customs control, the UK re-consignor may replace the initial origin declaration (origin declaration or Form A) by one or more replacement origin declarations for the purposes of sending all or some of the products to Switzerland.\n\nWhere an origin declaration is replaced, the UK re-consignor shall indicate the following on the initial origin declaration:\n\n- the particulars of the replacement origin declaration\n\n- their name and address\n\n- the name and address of the consignee or consignees in Switzerland\n\nThe initial origin declaration must be marked “Replaced”.\n\nThe re-consignor shall indicate the following on the replacement origin declaration:\n\n- all the particulars of the re-consigned goods taken from the initial origin declaration issued by the beneficiary country\n\n- the date on which the initial origin declaration was made out\n\n- the particulars of the initial origin declaration including references to any cumulation\n\n- their name, address and Economic Operator Registration Identification (EORI) number\n\n- the name and address of the consignee or consignees in Switzerland\n\nThe replacement statement on origin must be marked “Replacement”\n\nRe-consignments from Switzerland shall be accompanied by an origin declaration in the form of a statement on origin made out by a Registered Exporter.]\n//--\u003e\n\n## Annex A - Form A\n\nForm A (https://www.gov.uk/guidance/completing-generalised-scheme-of-preferences-form-a) must bear a serial number, printed or otherwise, or, where there is no serial number, a reference to the commercial invoice by which it can be identified does not need to be stamped and signed by an authority designated by the beneficiary country, so does not need to be an original.\n\n|Box|Detail|\n|-|-|\n|Box\u0026nbsp;1|Enter the full name and business address of the exporter.|\n|Box\u0026nbsp;2|**Consignee**\u003cbr\u003eThe completion of this box is optional, but you are recommended to enter the name and address of the consignee where this is known. For exports to exhibitions which are later sent on to the UK, insert also the name and address of the exhibition.|\n|Box\u0026nbsp;3|**Transport details**\u003cbr\u003eYou should complete this box on the basis of available information. If you do not have details of the transport arrangements, then leave this box blank.|\n|Box\u0026nbsp;4|**For official use**\u003cbr\u003eThis box is reserved for the use of the certifying authority. However, if the Form A has been made out after the goods have been shipped, stamp or write “Issued Retrospectively”.|\n|Box\u0026nbsp;5|**Item number**\u003cbr\u003eIf different types of goods are shown separately on the invoice(s), show each type separately on the Form A and itemise them (1, 2, 3 etc), so they can be cross-checked to the invoice if necessary.|\n|Box\u0026nbsp;6|**Marks and numbers**\u003cbr\u003eEnter the identifying marks and numbers that appear on the packages. If the packages are marked with the address of the consignee, state the address. If they are not marked in any way, put 'No marks and numbers'. If both originating and non-originating goods are packed together, add 'Part contents only' at the end of each entry.\n|Box\u0026nbsp;7|**Number and kind of packages, description of goods**\u003cbr\u003e\u003cbr\u003e**Bulk Goods**\u003cbr\u003eIdentify the goods by giving a reasonably full commercial description e.g. 'photocopiers' or 'typewriters' rather than 'office machinery'. However, if the invoices give full identifying details (which need not necessarily include details of the marks and numbers of the packages) only a general description is needed. For goods in bulk which are not individually packed, insert 'In bulk'. The quantity shown must be the same as, or relatable to, the quantity shown on the invoice for the goods (e.g. if the invoice shows 100 cartons and these are loaded on to 10 pallets, specify '100 cartons' NOT '10 pallets').\u003cbr\u003e\u003cbr\u003e**Mixed consignments**\u003cbr\u003eFor consignments containing both originating and non-originating goods, describe only the originating goods on the Form A. You may be unable to avoid showing originating and non- originating goods on the same invoice. In this case, mark the invoice (for example, with an asterisk) to show which goods are non-originating and put an appropriate statement in Box 7 immediately below the description of the goods, e.g. 'Goods marked * on the invoice are non-originating and are not covered by this Form A'. The same considerations will apply if you have a mixed consignment of goods qualifying by virtue of a derogation and others which are not covered by that derogation.\u003cbr\u003e\u003cbr\u003e**Unused space**\u003cbr\u003eDraw a horizontal line under the final item in this box and rule through the unused space with a 'Z-shaped' line.|\n|Box\u0026nbsp;8|**Origin criterion**\u003cbr\u003eThis box signifies to HMRC which origin rule has been applied to the goods. As described in the note about it on the reverse of the Form A, enter the code:\u003cbr\u003e\u003cbr\u003e- “P” for wholly obtained goods and\u003cbr\u003e- “W”, followed by the heading, where the goods have been sufficiently processed.\u003cbr\u003e\u003cbr\u003eFor example:  for wholly obtained goods of, say, heading 96.18, the indication should read: \"P\" and for sufficiently processed goods of the same heading, it should read: \"W” 96.18.\u003cbr\u003e\u003cbr\u003eFailure to complete this box correctly could lead to the rejection of the Form A.|\n|Box\u0026nbsp;9|**Gross weight or other quantity**\u003cbr\u003eInsert the quantity in metric units (e.g. kilograms, litres etc).|\n|Box\u0026nbsp;10|**Number and date of invoice**\u003cbr\u003eYou are recommended to enter the details of the commercial invoice as this ensures the signatory has verified the ex-works price.|\n|Box\u0026nbsp;11|**Certification**\u003cbr\u003eThis field may be left blank. The UK no longer requires the Form A to be certified by a designated authority in the exporting GSP country.\n|Box\u0026nbsp;12|**Declaration by the exporter**\u003cbr\u003eComplete this box by inserting the name of the country in which the goods are considered to have originated. You should take into account that where the provisions for regional cumulation have been applied, that country may not be the same as the country of final processing or the country of exportation.\u003cbr\u003e\u003cbr\u003eFor the importing country you must put 'United Kingdom'; indicating a different importing country (e.g. European Union) will lead to the Form A not being accepted. Only the exporter, or a person duly authorised by the exporter, can sign this declaration.\u003cbr\u003e\u003cbr\u003eForwarding agents acting simply in that capacity are not exporters and must not sign this box. By signing this form, you declare that the goods qualify under the provisions of the Trade Preference Scheme (Developing Countries Trading Scheme) Regulations 2023 and the Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme)) Regulations 2023. If the declaration is incorrect, you will have committed an offence which may incur penalties.|\n\n## Annex B - Making out an origin declaration\n\nAn origin declaration [(including a replacement origin declaration)] must:\n\n- be made out on an invoice or any other commercial document that describes the goods in sufficient detail to enable them to be identified\n\n- include the following data elements:\n\n  1. exporter’s name and business address\n\n  2. date of direct shipment to the UK\n\n  3. other references, e.g. purchase order no.\n\n  4. consignee’s name and business\n\n  5. purchaser’s name and address (if not the consignee)\n\n  6. country of transhipment\n\n  7. country of origin of the goods. If the shipment includes goods of different origins, enter details against data element 12\n\n  8. transportation details\n\n  9. terms of sale\n\n  10. currency\n\n  11. number of packages\n\n  12. specification of commodities (kind of packages, marks and numbers, general description and characteristics, i.e. grade, quality)\n\n  13. quantity\n\n  14. unit price\n\n  15. total price\n\n  16. net weight\n\n  17. gross weight\n\n  18. invoice total\n\n- include the text below incorporating the information required by the footnotes.\n\nThe exporter of the products covered by this document (customs identification No (1)) declares that, except where otherwise clearly indicated, these products are of (2) preferential origin in accordance with the rules of origin of the Developing Countries Trading Scheme of the UK and that the origin criterion met is (3).\n\n(Place and date (4))\n\n(Name and signature of the exporter)\n\n1. Enter your customs identification number if allocated. Exporters in the UK exporting goods under bilateral cumulation[, or UK re-consignors re-exporting goods to Switzerland should enter their Economic Operators Registration and Identification (EORI) number].\n\n2. Enter the origin of the goods.\n\n3. Products wholly obtained: enter the letter ‘P’; Products sufficiently processed: enter the letter ‘W’ followed by a heading of the Harmonised System (example ‘W’ 9618).\n\n4. This may be omitted if included in the document itself.\n"}},{"id":"dcts-general-enhanced/verification","type":"rules_of_origin_article","attributes":{"article":"verification","content":"### Claims for preferential tariff treatment\n\nUnless otherwise specified, a claim for the preferential tariff treatment of goods meeting the requirements of the Origin Regulations must be made on the basis of a proof of origin made out by the exporter and must take the form of either:\n\n- an **origin declaration** provided on an invoice or any other commercial document that describes the goods concerned in sufficient detail to enable them to be identified and contains:\n  - the statement set out in Annex B\n  - the data elements identified in that Annex; *or*\n\n- **Form A** made out in accordance with Annex A.\n\nA claim for preferential tariff treatment must be included in the customs import declaration.\n\nBy way of derogation, if an importer did not make a claim for preferential tariff treatment at the time of importation, HMRC will grant preferential tariff treatment and repay or remit any excess customs duty paid provided that:\n\n- the claim for preferential tariff treatment is made no later than two years after the date of importation;\n\n- the importer provides a valid proof of origin; *and*\n\n- the goods would have been regarded as originating from the beneficiary country under the Origin Regulations and would have satisfied all the requirements of this notice had the claim been made by the importer at the time of importation.\n\n### Conditions for making out a proof of origin\n\nA proof of origin must be made out by any exporter operating in a beneficiary country for any consignment provided that the exporter making out the proof of origin:\n\n- maintains appropriate commercial accounting records concerning the production and supply of goods qualifying for preferential tariff treatment\n\n- shall be prepared to provide at any time, at the request of the customs or other competent governmental authorities of the exporting country, all supporting documents or written statements from producers and suppliers which evidence a claim that the goods are originating\n\nSupporting documents may include documents relating to the following:\n\n- the processes carried out on the originating good or on materials used in the production of that good\n\n- the purchase of, the cost of, the value of, and the payment for the good\n\n- the originating status of, the purchase of, the cost of, the value of, and the payment for all materials, including, where relevant, indirect material used in the production of the good and which have been relied on by the exporter in determining the regional value content of the good\n\n- where cumulation under regulation 17, 18, 19, 20 or 21 respectively of the Origin Regulations is applied:\n\n    a. in the case of bilateral cumulation with the UK, an origin declaration provided by the UK exporter made out in accordance with this notice\n\n    b. in the case of bilateral cumulation with the EU, Norway, Switzerland or a British Overseas Territory other than Gibraltar or the Sovereign Base Areas of Akrotiri and Dhekelia (OT), the proof of origin provided by the exporter and issued in accordance with the relevant rules of origin of the EU, Norway, Switzerland or OT, as the case may be\n\n    c. in the case of intra-regional cumulation or inter-regional cumulation, the origin declaration provided by the exporter\n\n    d. in the case of extended cumulation in accordance with Regulation 20 of the Origin Regulations, the proof of origin provided by the exporter in the TA country (as defined in regulation 20(1) of the Origin Regulations) issued in accordance with the provisions of the relevant trade arrangement between the UK and the TA country concerned: *or*\n\n    e. in the case of extended cumulation for Least Developed Countries in accordance with Regulation 21 of the Origin Regulations, the proof of origin provided by the exporter or the proof of origin provided by the exporter in the EPA country issued in accordance with the provisions of the EPA\n\n- In the cases referred to in paragraphs (a), (b), (c), (d) and (e) Box 4 of the certificate Form A or the invoice or other commercial document in the case of an origin declaration must contain whichever of the following indications is applicable: “UK bilateral cumulation”, “OT bilateral cumulation”, “EU bilateral cumulation”, “Norway bilateral cumulation”, “Switzerland bilateral cumulation”, “intra-regional cumulation”, “inter-regional cumulation”, “extended cumulation with country x” where “x” is the TA country, EPA country or DCTS country.\n\nA proof of origin:\n\n- must be made out in English and, if handwritten, completed in ink\n\n- must bear the signature of the exporter\n\n- may be sent electronically from the exporter to the importer\n\nAn exporter may make out a proof of origin after exportation of the goods to which it relates if:\n\n- it was not issued at the time of exportation because of errors or involuntary omissions or special circumstances\n\n- it was issued but was not accepted at importation for technical reasons\n\n- the final destination of the goods concerned was determined during their transportation or storage and after splitting of a consignment, in accordance with the Origin Regulations.\n"}},{"id":"dcts-general-enhanced/tolerances","type":"rules_of_origin_article","attributes":{"article":"tolerances","content":"### Note 4 - Tolerances applicable to goods made of a mixture of textile materials\n\n4.1.  Where, in relation to a good in the table in Part 2 or 3, reference is made to this Note, the conditions set out in Column 3 are not required to be applied to any basic textile materials used in the manufacture of the good and which, taken together, represent 10% or less of the total weight of all the basic textile materials used (see also Notes 4.3 and 4.4).\n\n4.2.  However, the tolerance mentioned in Note 4.1 may be applied only to mixed goods 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- goods of heading 5605 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 goods of heading 5605;\n\n- glass fibres;\n\n- metal fibres.\n\nExample:\n\nA 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 materials which are synthetic staple fibres which do not satisfy the conditions may be used, provided that their total weight does not exceed 10% of the weight of the yarn.\n\nExample:\n\nA 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 conditions, or woollen yarn which does not satisfy the conditions, 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\n4.3.  In the case of goods 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\n4.4.  In the case of goods 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 5 — Other tolerances applicable to certain textile goods\n\n5.1.  Where, in the table in Part 2 or 3, reference is made to this Note, textile materials which do not satisfy the condition set out in Column 3 for the made-up good concerned, may be used, provided that they are classified in a heading other than that of the good and that their value does not exceed 8% of the ex-works price of the good.\n\n5.2.  Without prejudice to Note 5.3, materials which are not classified within Chapters 50 to 63 may be used freely in the manufacture of textile goods, whether or not they contain textiles.\n\nExample:\n\nIf a condition in the tables 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\n5.3.  Where a percentage-rule applies, the value of non-originating 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"}},{"id":"dcts-general-enhanced/wholly-obtained","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained","content":"1. In Part 1 of the Act and in Column 3 of the tables in Part 2 and Part 3 of Schedule 1 to these Regulations, any reference to goods being wholly obtained in a country or territory includes the following specified cases—\n\n    - (a) mineral products extracted from the soil or seabed of the qualifying DCTS country;\n\n    - (b) live animals born and raised in the qualifying DCTS country;\n\n    - (c) products from live animals raised in the qualifying DCTS country;\n\n    - (d) products from slaughtered animals born and raised in the qualifying DCTS country;\n\n    - (e) products obtained by hunting, fishing or harvesting conducted in the qualifying DCTS country but not beyond the outer limits of the territorial sea of the qualifying DCTS country;\n\n    - (f) products of aquaculture in the qualifying DCTS country but not beyond the outer limits of the territorial sea of the qualifying DCTS country;\n\n    - (g) products of fish, shellfish, and other marine life taken from the sea, seabed or subsoil outside any territorial sea, by vessels which are—\n\n      - (i) registered in the qualifying DCTS country or in the United Kingdom, and\n\n      - (ii) entitled to fly the flag of the qualifying DCTS country or the United Kingdom;\n\n    - (h) products made exclusively from the products referred to in sub-paragraph (g) , on board factory ships which are—\n\n      - (i) registered in the qualifying DCTS country or in the United Kingdom, and\n\n      - (ii) entitled to fly the flag of the qualifying DCTS country or the United Kingdom;\n\n    - (i) used goods that are waste or scrap derived from production in the qualifying DCTS country;\n\n    - (j) used goods collected in the qualifying DCTS country and fit only for the recovery of raw materials;\n\n    - (k) products extracted from the seabed or subsoil which is situated outside any territorial sea provided the qualifying DCTS country has exclusive exploitation rights;\n\n    - (l) a plant, plant good, or fungus, grown, cultivated, harvested, picked, or gathered in the qualifying DCTS country;\n\n    - (m) goods produced in the qualifying DCTS country exclusively from the things specified in sub-paragraphs (a) to (l) .\n\n2. For the purposes of intra-regional cumulation under regulation 18, goods specified in paragraph (1) (g) and (h) must be regarded as originating from the qualifying DCTS country under whose flag the vessel or factory ship sails.\n\n{{ Article 7 }}\n"}},{"id":"dcts-general-enhanced/cumulation-export","type":"rules_of_origin_article","attributes":{"article":"cumulation-export","content":"### 17. Bilateral cumulation with the British Islands, a British overseas territory, the European Union, Norway and Switzerland\n\n1. An exporter may regard goods originating from the British Islands, a British overseas territory, the European Union, Norway or Switzerland as goods originating from a qualifying DCTS country if the conditions set out in paragraph (2) are met.\n\n2. The conditions mentioned in paragraph (1) are that—\n\n    - (a) the goods are further processed in a qualifying DCTS country, and\n\n    - (b) the processing carried out in the qualifying DCTS country where the goods are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) .\n\n3. For the purposes of paragraph (1) , bilateral cumulation does not apply to goods listed in Chapters 1 to 24 that originate from Norway or Switzerland.\n\n4. In this regulation—\n\n    “bilateral cumulation” refers to the treatment of goods originating from the British Islands, a British overseas territory, the European Union, Norway or Switzerland as goods originating from a qualifying DCTS country in the circumstances described in paragraph (1) ;“British overseas territory” does not include Gibraltar or the Sovereign Base Areas of Akrotiri and Dhekelia.\n\n### 18. Intra-regional cumulation: countries in the same regional group\n\n1. An exporter may regard the goods in paragraph (2) as goods originating from a qualifying DCTS country (in this regulation, “the cumulating DCTS country”) if the conditions set out in paragraph (3) are met.\n\n2. The goods mentioned in paragraph (1) are—\n\n   - (a) qualifying DCTS goods which under regulation 4 are to be regarded as originating from another qualifying DCTS country in the same regional group as the cumulating DCTS country;\n\n   - (b) goods originating from an FTA partner in the same regional group as the cumulating DCTS country, in accordance with a trade arrangement between the FTA partner and the United Kingdom implemented under section 9 of the Act (preferential rates: arrangements with countries or territories outside the UK) .\n\n3. The conditions mentioned in paragraph (1) are that—\n\n   - (a) the goods are further processed in the cumulating DCTS country,\n\n   - (b) the goods are not excluded under paragraph (4) ,\n\n   - (c) the goods, when originating from an FTA partner country under paragraph (2) (b) , would on the declaration acceptance date qualify for a nil rate of import duty were they imported into the UK directly from the FTA partner,\n\n   - (d) the cumulating DCTS country complies with the conditions relating to customs cooperation and verification of proof of origin provided for by regulation 16 of the DCTS Regulations,\n\n   - (e) the processing carried out in the cumulating DCTS country where the goods are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) , and\n\n   - (f) in the case of textile goods, in addition to meeting the condition set out in sub-paragraph (e) , the processing carried out in the qualifying DCTS country where the goods are further processed goes beyond one or more of the following—\n\n     - (i) fitting of buttons or other types of fastenings;\n\n     - (ii) making of button-holes;\n\n     - (iii) finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses and other apparel;\n\n     - (iv) hemming of handkerchiefs, table linen and other textile articles;\n\n     - (v) fitting of trimmings and accessories including pockets, labels and badges;\n\n     - (vi) ironing and other preparations of garments for sale ready-made.\n\n4. The goods or materials listed in the second column of the table in Schedule 2 are to be excluded from intra-regional cumulation within a regional group marked “X” in the corresponding entry in the third or fourth column, or, as the case may be, in each of those columns, of that table if—\n\n   - (a) the DCTS rate applicable to those goods or materials in the United Kingdom under Part 4 of the DCTS Regulations is not the same for all the countries or territories concerned, and\n\n   - (b) the goods or materials concerned would benefit, through intra-regional cumulation, from a tariff treatment more favourable than the one from which they would benefit if directly exported to the United Kingdom.\n\n5. Where the condition set out in paragraph (3) (e) is not met or, in the case of textile goods, where the conditions set out in paragraph (3) (e) and (f) are not met, the final goods are to be regarded as originating from the qualifying DCTS country involved in the intra-regional cumulation from which the largest share of the value of the materials used in the manufacture of the final goods originates.\n\n6. For the purposes of paragraph (5) , the final good must still meet the conditions specified in regulation 4 to be regarded as originating from that qualifying DCTS country.\n\n7. In this regulation—\n\n    “intra-regional cumulation” refers to the treatment of goods originating from a qualifying DCTS country or an FTA partner country in the same regional group as another qualifying DCTS country (“C”) as goods originating from C in the circumstances described in this regulation;“DCTS rate” has the meaning given in regulation 2(1) of the DCTS Regulations.\n\n### 19. Inter-regional cumulation: qualifying DCTS countries in different regional groups\n\n1. An exporter may regard the goods in paragraph (2) as goods originating from a qualifying DCTS country (in this regulation, “the cumulating DCTS country”) if—\n\n   - (a) the goods are further processed in the cumulating DCTS country,\n\n   - (b) the conditions set out in paragraph (3) are met, and\n\n   - (c) the Secretary of State has published a notice under paragraph (4) .\n\n2. The goods mentioned in paragraph (1) are qualifying DCTS goods which under regulation 4 are to be regarded as originating from a qualifying DCTS country in a different regional group to the cumulating DCTS country.\n\n3. The conditions mentioned in paragraph (1) (b) are that—\n\n   - (a) the cumulating DCTS country complies with the conditions relating to customs cooperation and verification of proof of origin provided for by regulation 16 of the DCTS Regulations;\n\n   - (b) the processing carried out in the cumulating DCTS country where the materials are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) ;\n\n   - (c) in the case of textile goods, in addition to meeting the condition set out in sub-paragraph (b) , the processing carried out in the qualifying DCTS country where the materials are further processed or incorporated goes beyond one or more of the following—\n\n     - (i) fitting of buttons or other types of fastenings;\n\n     - (ii) making of button-holes;\n\n     - (iii) finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses and other apparel;\n\n     - (iv) hemming of handkerchiefs, table linen and other textile articles;\n\n     - (v) fitting of trimmings and accessories including pockets, labels and badges;\n\n     - (vi) ironing and other preparations of garments for sale ready-made;\n\n   - (d) the cumulating DCTS country submits a written request to the Secretary of State, providing evidence of the trade benefits of allowing the inter-regional cumulation;\n\n   - (e) the Secretary of State, after taking that evidence into account, is satisfied that there would be trade benefits in allowing the inter-regional cumulation.\n\n4. The Secretary of State may publish a notice specifying—\n\n   - (a) the qualifying DCTS countries and goods in respect of which paragraph (1) applies;\n\n   - (b) the date from which the inter-regional cumulation may take effect;\n\n   - (c) if the Secretary of State considers it appropriate, the materials in respect of which the inter-regional cumulation may apply.\n\n5. Where the condition set out in paragraph (3) (b) is not met or, in the case of textile goods, where the conditions set out in paragraph (3) (b) and (c) are not met, the final goods are to be regarded as originating from the qualifying DCTS country involved in the inter-regional cumulation from which the largest share of the value of the materials used in the manufacture or the final goods originates.\n\n6. For the purposes of paragraph (5) , the final good must still meet the conditions specified in regulation 4 to be regarded as originating from that qualifying DCTS country.\n\n7. In this regulation, “inter-regional cumulation” refers to the treatment of goods originating from a qualifying DCTS country (“B”) in a regional group as goods originating from another qualifying DCTS country in a regional group (“C”) , where C is in a different regional group to B, in the circumstances described in this regulation.\n\n### 20. Extended cumulation\n\n1. An exporter may regard goods originating from a country or territory in accordance with a trade arrangement between that country or territory (in this regulation, “the TA country”) and the United Kingdom, implemented under section 9 of the Act (preferential rates: arrangements with countries or territories outside the UK) , as goods originating from a qualifying DCTS country (in this regulation, “the cumulating beneficiary country”) if—\n\n   - (a) the goods are further processed in the cumulating beneficiary country,\n\n   - (b) the conditions set out in paragraph (3) are met,\n\n   - (c) regulations 17 to 19 and 21 do not apply, and\n\n   - (d) the Secretary of State has published a notice under paragraph (4) .\n\n2. Paragraph (1) does not apply to goods listed in Chapters 1 to 24.\n\n3. The conditions mentioned in paragraph (1) (b) are that—\n\n   - (a) the processing carried out in the cumulating beneficiary country where the materials are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) ,\n\n   - (b) the cumulating beneficiary country submits a written request to the Secretary of State, providing evidence of the trade benefits of allowing the extended cumulation,\n\n   - (c) the Secretary of State, after taking that evidence into account, is satisfied that there would be trade benefits in allowing the extended cumulation, and\n\n   - (d) the TA country agrees to cooperate administratively with the cumulating beneficiary country.\n\n4. The Secretary of State may publish a notice specifying—\n\n   - (a) the qualifying DCTS countries in respect of which paragraph (1) applies;\n\n   - (b) the date from which the extended cumulation may take effect;\n\n   - (c) the TA country concerned;\n\n   - (d) if the Secretary of State considers it appropriate, the materials in respect of which the extended cumulation may apply.\n\n5. In this regulation, “extended cumulation” refers to the treatment of goods originating from a country or territory, in accordance with a trade arrangement between that country or territory and the United Kingdom and implemented under section 9 of the Act, as goods originating from a qualifying DCTS country in the circumstances described in paragraph (1) .\n\n### 21. Extended cumulation for least developed countries\n\n1. An exporter may regard the goods in paragraph (2) as goods originating from an LDC (in this regulation, “the cumulating LDC”) if the conditions in paragraph (3) are met.\n\n2. The goods mentioned in paragraph (1) are—\n\n   - (a) qualifying DCTS goods which under regulation 4 are to be regarded as originating from a qualifying DCTS country;\n\n   - (b) goods originating from a country or territory listed in Schedule 4 (Economic Partnership Agreements) in accordance with a trade arrangement between that country or territory and the United Kingdom implemented under section 9 of the Act (preferential rates: arrangements with countries or territories outside the UK) .\n\n3. The conditions mentioned in paragraph (1) are that—\n\n   - (a) the goods are further processed in the cumulating LDC country,\n\n   - (b) the processing carried out in the cumulating LDC country where the materials are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) ,\n\n   - (c) the goods originating from the cumulating partner would, on the declaration acceptance date, qualify for a nil rate of import duty were the goods imported from the cumulating partner directly to the United Kingdom, and\n\n   - (d) the cumulating LDC complies with the conditions relating to customs cooperation and verification of proof of origin provided for by regulation 16 of the DCTS Regulations.\n\n4. In this regulation, “cumulating partner” refers to a country that an exporter in an LDC may cumulate with under paragraph (2) (a) and (b) of this regulation.\n\n{{ Articles 17 to 21 }}\n"}},{"id":"dcts-general-enhanced/cumulation-import","type":"rules_of_origin_article","attributes":{"article":"cumulation-import","content":"### 17. Bilateral cumulation with the British Islands, a British overseas territory, the European Union, Norway and Switzerland\n\n1. An exporter may regard goods originating from the British Islands, a British overseas territory, the European Union, Norway or Switzerland as goods originating from a qualifying DCTS country if the conditions set out in paragraph (2) are met.\n\n2. The conditions mentioned in paragraph (1) are that—\n\n    - (a) the goods are further processed in a qualifying DCTS country, and\n\n    - (b) the processing carried out in the qualifying DCTS country where the goods are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) .\n\n3. For the purposes of paragraph (1) , bilateral cumulation does not apply to goods listed in Chapters 1 to 24 that originate from Norway or Switzerland.\n\n4. In this regulation—\n\n    “bilateral cumulation” refers to the treatment of goods originating from the British Islands, a British overseas territory, the European Union, Norway or Switzerland as goods originating from a qualifying DCTS country in the circumstances described in paragraph (1) ;“British overseas territory” does not include Gibraltar or the Sovereign Base Areas of Akrotiri and Dhekelia.\n\n### 18. Intra-regional cumulation: countries in the same regional group\n\n1. An exporter may regard the goods in paragraph (2) as goods originating from a qualifying DCTS country (in this regulation, “the cumulating DCTS country”) if the conditions set out in paragraph (3) are met.\n\n2. The goods mentioned in paragraph (1) are—\n\n   - (a) qualifying DCTS goods which under regulation 4 are to be regarded as originating from another qualifying DCTS country in the same regional group as the cumulating DCTS country;\n\n   - (b) goods originating from an FTA partner in the same regional group as the cumulating DCTS country, in accordance with a trade arrangement between the FTA partner and the United Kingdom implemented under section 9 of the Act (preferential rates: arrangements with countries or territories outside the UK) .\n\n3. The conditions mentioned in paragraph (1) are that—\n\n   - (a) the goods are further processed in the cumulating DCTS country,\n\n   - (b) the goods are not excluded under paragraph (4) ,\n\n   - (c) the goods, when originating from an FTA partner country under paragraph (2) (b) , would on the declaration acceptance date qualify for a nil rate of import duty were they imported into the UK directly from the FTA partner,\n\n   - (d) the cumulating DCTS country complies with the conditions relating to customs cooperation and verification of proof of origin provided for by regulation 16 of the DCTS Regulations,\n\n   - (e) the processing carried out in the cumulating DCTS country where the goods are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) , and\n\n   - (f) in the case of textile goods, in addition to meeting the condition set out in sub-paragraph (e) , the processing carried out in the qualifying DCTS country where the goods are further processed goes beyond one or more of the following—\n\n     - (i) fitting of buttons or other types of fastenings;\n\n     - (ii) making of button-holes;\n\n     - (iii) finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses and other apparel;\n\n     - (iv) hemming of handkerchiefs, table linen and other textile articles;\n\n     - (v) fitting of trimmings and accessories including pockets, labels and badges;\n\n     - (vi) ironing and other preparations of garments for sale ready-made.\n\n4. The goods or materials listed in the second column of the table in Schedule 2 are to be excluded from intra-regional cumulation within a regional group marked “X” in the corresponding entry in the third or fourth column, or, as the case may be, in each of those columns, of that table if—\n\n   - (a) the DCTS rate applicable to those goods or materials in the United Kingdom under Part 4 of the DCTS Regulations is not the same for all the countries or territories concerned, and\n\n   - (b) the goods or materials concerned would benefit, through intra-regional cumulation, from a tariff treatment more favourable than the one from which they would benefit if directly exported to the United Kingdom.\n\n5. Where the condition set out in paragraph (3) (e) is not met or, in the case of textile goods, where the conditions set out in paragraph (3) (e) and (f) are not met, the final goods are to be regarded as originating from the qualifying DCTS country involved in the intra-regional cumulation from which the largest share of the value of the materials used in the manufacture of the final goods originates.\n\n6. For the purposes of paragraph (5) , the final good must still meet the conditions specified in regulation 4 to be regarded as originating from that qualifying DCTS country.\n\n7. In this regulation—\n\n    “intra-regional cumulation” refers to the treatment of goods originating from a qualifying DCTS country or an FTA partner country in the same regional group as another qualifying DCTS country (“C”) as goods originating from C in the circumstances described in this regulation;“DCTS rate” has the meaning given in regulation 2(1) of the DCTS Regulations.\n\n### 19. Inter-regional cumulation: qualifying DCTS countries in different regional groups\n\n1. An exporter may regard the goods in paragraph (2) as goods originating from a qualifying DCTS country (in this regulation, “the cumulating DCTS country”) if—\n\n   - (a) the goods are further processed in the cumulating DCTS country,\n\n   - (b) the conditions set out in paragraph (3) are met, and\n\n   - (c) the Secretary of State has published a notice under paragraph (4) .\n\n2. The goods mentioned in paragraph (1) are qualifying DCTS goods which under regulation 4 are to be regarded as originating from a qualifying DCTS country in a different regional group to the cumulating DCTS country.\n\n3. The conditions mentioned in paragraph (1) (b) are that—\n\n   - (a) the cumulating DCTS country complies with the conditions relating to customs cooperation and verification of proof of origin provided for by regulation 16 of the DCTS Regulations;\n\n   - (b) the processing carried out in the cumulating DCTS country where the materials are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) ;\n\n   - (c) in the case of textile goods, in addition to meeting the condition set out in sub-paragraph (b) , the processing carried out in the qualifying DCTS country where the materials are further processed or incorporated goes beyond one or more of the following—\n\n     - (i) fitting of buttons or other types of fastenings;\n\n     - (ii) making of button-holes;\n\n     - (iii) finishing off the ends of trouser legs and sleeves or the bottom hemming of skirts and dresses and other apparel;\n\n     - (iv) hemming of handkerchiefs, table linen and other textile articles;\n\n     - (v) fitting of trimmings and accessories including pockets, labels and badges;\n\n     - (vi) ironing and other preparations of garments for sale ready-made;\n\n   - (d) the cumulating DCTS country submits a written request to the Secretary of State, providing evidence of the trade benefits of allowing the inter-regional cumulation;\n\n   - (e) the Secretary of State, after taking that evidence into account, is satisfied that there would be trade benefits in allowing the inter-regional cumulation.\n\n4. The Secretary of State may publish a notice specifying—\n\n   - (a) the qualifying DCTS countries and goods in respect of which paragraph (1) applies;\n\n   - (b) the date from which the inter-regional cumulation may take effect;\n\n   - (c) if the Secretary of State considers it appropriate, the materials in respect of which the inter-regional cumulation may apply.\n\n5. Where the condition set out in paragraph (3) (b) is not met or, in the case of textile goods, where the conditions set out in paragraph (3) (b) and (c) are not met, the final goods are to be regarded as originating from the qualifying DCTS country involved in the inter-regional cumulation from which the largest share of the value of the materials used in the manufacture or the final goods originates.\n\n6. For the purposes of paragraph (5) , the final good must still meet the conditions specified in regulation 4 to be regarded as originating from that qualifying DCTS country.\n\n7. In this regulation, “inter-regional cumulation” refers to the treatment of goods originating from a qualifying DCTS country (“B”) in a regional group as goods originating from another qualifying DCTS country in a regional group (“C”) , where C is in a different regional group to B, in the circumstances described in this regulation.\n\n### 20. Extended cumulation\n\n1. An exporter may regard goods originating from a country or territory in accordance with a trade arrangement between that country or territory (in this regulation, “the TA country”) and the United Kingdom, implemented under section 9 of the Act (preferential rates: arrangements with countries or territories outside the UK) , as goods originating from a qualifying DCTS country (in this regulation, “the cumulating beneficiary country”) if—\n\n   - (a) the goods are further processed in the cumulating beneficiary country,\n\n   - (b) the conditions set out in paragraph (3) are met,\n\n   - (c) regulations 17 to 19 and 21 do not apply, and\n\n   - (d) the Secretary of State has published a notice under paragraph (4) .\n\n2. Paragraph (1) does not apply to goods listed in Chapters 1 to 24.\n\n3. The conditions mentioned in paragraph (1) (b) are that—\n\n   - (a) the processing carried out in the cumulating beneficiary country where the materials are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) ,\n\n   - (b) the cumulating beneficiary country submits a written request to the Secretary of State, providing evidence of the trade benefits of allowing the extended cumulation,\n\n   - (c) the Secretary of State, after taking that evidence into account, is satisfied that there would be trade benefits in allowing the extended cumulation, and\n\n   - (d) the TA country agrees to cooperate administratively with the cumulating beneficiary country.\n\n4. The Secretary of State may publish a notice specifying—\n\n   - (a) the qualifying DCTS countries in respect of which paragraph (1) applies;\n\n   - (b) the date from which the extended cumulation may take effect;\n\n   - (c) the TA country concerned;\n\n   - (d) if the Secretary of State considers it appropriate, the materials in respect of which the extended cumulation may apply.\n\n5. In this regulation, “extended cumulation” refers to the treatment of goods originating from a country or territory, in accordance with a trade arrangement between that country or territory and the United Kingdom and implemented under section 9 of the Act, as goods originating from a qualifying DCTS country in the circumstances described in paragraph (1) .\n\n### 21. Extended cumulation for least developed countries\n\n1. An exporter may regard the goods in paragraph (2) as goods originating from an LDC (in this regulation, “the cumulating LDC”) if the conditions in paragraph (3) are met.\n\n2. The goods mentioned in paragraph (1) are—\n\n   - (a) qualifying DCTS goods which under regulation 4 are to be regarded as originating from a qualifying DCTS country;\n\n   - (b) goods originating from a country or territory listed in Schedule 4 (Economic Partnership Agreements) in accordance with a trade arrangement between that country or territory and the United Kingdom implemented under section 9 of the Act (preferential rates: arrangements with countries or territories outside the UK) .\n\n3. The conditions mentioned in paragraph (1) are that—\n\n   - (a) the goods are further processed in the cumulating LDC country,\n\n   - (b) the processing carried out in the cumulating LDC country where the materials are further processed goes beyond the processing described in regulation 8(2) (processing that does not constitute an important stage of manufacture) ,\n\n   - (c) the goods originating from the cumulating partner would, on the declaration acceptance date, qualify for a nil rate of import duty were the goods imported from the cumulating partner directly to the United Kingdom, and\n\n   - (d) the cumulating LDC complies with the conditions relating to customs cooperation and verification of proof of origin provided for by regulation 16 of the DCTS Regulations.\n\n4. In this regulation, “cumulating partner” refers to a country that an exporter in an LDC may cumulate with under paragraph (2) (a) and (b) of this regulation.\n\n{{ Articles 17 to 21 }}\n"}},{"id":"dcts-general-enhanced/accessories","type":"rules_of_origin_article","attributes":{"article":"accessories","content":"### 9. Valuation\n\n1. “Value”, in relation to a material, means—\n\n    (a) the customs value, as determined in accordance with Article VII of GATT, at the time of importation of the material, or\n\n    (b) if that customs value is not known and cannot be ascertained, the first price proven, to the satisfaction of an HMRC officer, to have been paid for the material in the United Kingdom or in the qualifying DCTS country concerned.\n\n    (2) When calculating the value of non-originating material in relation to a good obtained in an LDC, the costs of freight, insurance, packing, and all other costs incurred in transporting the material to the location of the producer of the good may be deducted.\n\n    (3) In paragraph (1) (a) , “GATT” means the General Agreement on Tariffs and Trade 1994 (GATT) (being part of Annex 1A to the Agreement establishing the World Trade Organization (WTO) signed in Marrakesh on 15th April 1994(7) ).\n\n### 10. Averages\n\n1. Where the conditions specified in the tables in Part 2 and Part 3 of Schedule 1 refer to a maximum content of non-originating materials, this may be determined by reference to —\n\n    (a) the average ex-works price charged for goods sold during the reference period, *and*\n\n    (b) the average value of the non-originating materials used in the manufacture of the goods during the reference period.\n\n2. An exporter who has applied the method of determination set out in paragraph (1) must apply the same method in respect of the fiscal year following the reference period.\n\n3. But the exporter may cease to apply that method if, during a given fiscal year or shorter period of at least three months, the exporter records that fluctuations in costs or currency rates which justified such a method have ceased.\n\n4. In this regulation—\n\n    “fiscal year” means the year, beginning with the same date each year, defined by the exporter;\n\n    “reference period” means the preceding fiscal year or, where figures for a complete preceding fiscal year are not available, a shorter period of at least three months in the preceding fiscal year.\n\n### 11. Derogation in respect of use of non-originating materials\n\n1. Non-originating materials which, according to the conditions set out in the tables in Part 2 and Part 3 of Schedule 1, are not to be used in the manufacture of the goods, may nevertheless be used provided that—\n\n- (a) in relation to goods falling within any of Chapters 2 and 4 to 24 except processed fishery goods mentioned in Chapter 16, the net weight of the non-originating materials does not exceed 15% of the net weight of the goods;\n\n- (b) in relation to goods to which sub-paragraph (a) does not apply except goods falling within any of Chapters 50 to 63, for which the allowances mentioned in Notes 4 and 5 of Part 1 of Schedule 1 apply, the total value of the non-originating materials does not exceed 15% of the ex-works price of the goods;\n\n- (c) the percentage for the maximum content of non-originating materials in relation to the goods as specified in the tables in Part 2 and Part 3 of Schedule 1 is not exceeded.\n\n2. Paragraph (1) does not apply in relation to goods which are to be regarded as wholly obtained in a qualifying DCTS country under regulation 7.\n\n3. The allowance under the derogation in paragraph (1) applies to the sum of all the materials used in the manufacture of the goods where the condition in respect of those goods as set out in the tables in Part 2 and Part 3 of Schedule 1 is that such materials be wholly obtained in the qualifying DCTS country, but this does not affect the application of regulations 8(2) and 12(1) .\n\n### 12. Consignments of identical goods and packaging\n\n1. For the purposes of these Regulations, if a consignment consists of several goods, the origin of each good must be individually determined, including where the consignment consists of substantively identical goods classified under the same sub-heading.\n\n2. If, under Rule 5 of the Goods Classification Table Rules of Interpretation specified in section 1 of Part Two of the Tariff of the United Kingdom, packaging is included with the goods for classification purposes, it must be included in determining the origin of the goods.\n\n3. In this regulation, “the Tariff of the United Kingdom” has the meaning given in regulation 1(2) of the Tariff Regulations.\n\n### 13. 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 its price or which are not separately invoiced:\n\n- (a) are to be regarded as having the same origin as the piece of equipment, machine, apparatus or vehicle;\n\n- (b) may be taken into account when determining the originating status of the equipment, machine, apparatus or vehicle under regulation 4.\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":"1e6e87493cab0146ae1ea713781f49b8","type":"rules_of_origin_rule_set","attributes":{"heading":"ex Chapter 63","subdivision":"Other made-up textile articles; sets; worn clothing and worn textile articles; rags"},"relationships":{"rules":{"data":[{"id":"a74025dc9ffb6d5b34d1f472826fd486","type":"rules_of_origin_v2_rule"}]}}},{"id":"c4e391a7b4d5db9ab631cf99d5cb710e","type":"rules_of_origin_origin_reference_document","attributes":{"ord_title":"The Customs (Origin of Chargeable Goods: Developing Countries Trading Scheme) Regulations 2023","ord_version":"2023 No. 557","ord_date":"19 June 2023","ord_original":"uksi_20230557_en.pdf"}},{"id":"8e151fdb204c48f523b3044b8d614820","type":"rules_of_origin_link","attributes":{"text":"Comprehensive Economic and Trade Agreement between the United Kingdom of Great Britain and Northern Ireland and India","url":"https://www.gov.uk/government/collections/comprehensive-economic-and-trade-agreement-between-the-united-kingdom-of-great-britain-and-northern-ireland-and-india","source":"scheme"}},{"id":"120ce56f7332ac2cba16c81ca174f832","type":"rules_of_origin_link","attributes":{"text":"UK-India CETA origin declaration - GOV.UK","url":"https://www.gov.uk/government/publications/uk-india-ceta-origin-declaration","source":"scheme"}},{"id":"51c49bf229942bf274559cd9256543dd","type":"rules_of_origin_proof","attributes":{"summary":"Origin declaration - Article 15 1 (a) (i) (ORD) must follow the appropriate prescribed structure as set out in Annex B (Origin Declaration Template)","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#origin-declaration","content":"Origin declaration - Article 15 1 (a) (i) (ORD) must follow the appropriate prescribed structure as set out in Annex B (Origin Declaration Template)\n"}},{"id":"849fc0e5dfd4926d13e636fa8b78f5e2","type":"rules_of_origin_proof","attributes":{"summary":"Certificate of origin - Article 15 1 (a) (ii) (ORD) must follow the appropriate prescribed structure as set out in Annex C (Certificate of Origin Template)","subtext":"","url":null,"content":"Certificate of origin - Article 15 1 (a) (ii) (ORD) must follow the appropriate prescribed structure as set out in Annex C (Certificate of Origin Template)\n"}},{"id":"2fcd851e27038fd10e5bd4c96ae5a327","type":"rules_of_origin_proof","attributes":{"summary":"importer’s knowledge under article 15 1 (a) (iii) ORD","subtext":"","url":"https://www.gov.uk/guidance/get-proof-of-origin-for-your-goods#importers-knowledge","content":"1. If the importer of a good makes a claim for preferential tariff treatment based on the importer’s knowledge that the good is originating, the claim is made subject to the importer having documentation demonstrating that the good is originating. Such documentation may have been provided to the importer by the exporter, producer or any other person.\n\n2. If a producer declares the origin of a good, the origin declaration is completed on the basis of the producer having information that the good is originating.\n\n3. If the exporter is not the producer of the good and the exporter declares the origin of a good, the origin declaration is completed on the basis of the exporter having information to demonstrate that the good is originating, which may include reliance on the producer’s information.\n\n4. For greater certainty, this Article does not allow the importing Party to require an importer to request the exporter or producer to provide confidential information to the importer.\n"}},{"id":"india/insufficient-processing","type":"rules_of_origin_article","attributes":{"article":"insufficient-processing","content":"$LegislativeList\n* 1. Notwithstanding any provisions in this Origin Reference Document, a good shall not be considered to be originating merely due to undergoing any of the following operations in the territory of a Party:\n\n  * a. operations to ensure the preservation of products in good condition during transport and storage (such as drying, freezing or thawing, keeping in brine, removal of damaged parts) and other similar operations;\n\n  * b. changes of packaging and breaking up and assembly of packages;\n\n  * c. washing, cleaning, removal of dust, oxide, oil, paint or other coverings;\n\n  * d. for textiles: attaching accessory articles such as straps, bands, beads, cords, rings and eyelets; ironing or pressing of textiles;\n\n  * e. simple painting and polishing;\n\n  * f. husking, partial or total bleaching, polishing, and glazing of cereals and rice;\n\n  * g. operations to colour sugar or form sugar lumps;\n\n  * h. peeling and removal of stones and shells from fruits, nuts and vegetables;\n\n  * i. sharpening, simple grinding or simple cutting;\n\n  * j. simple operations such as removal of dust, sifting, screening, sorting, classifying, grading, or matching;\n\n  * k. simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards and all other simple packaging operations;\n\n  * l. affixing or printing marks, labels, logos and other like distinguishing signs on products or their packaging;\n\n  * m. simple mixing of goods, whether or not of different kinds; mixing of sugar or any other sweetening matter into any good;\n\n  * n. simple assembly of parts of articles to constitute a complete article or disassembly of products into parts;\n\n  * o. slaughter of animals;\n\n  * p. simple testing, calibration, inspection or certification;\n\n  * q. dilution with water or another substance that does not materially alter the characteristics of the good;\n\n  * r. a production or pricing practice in respect of which it may be demonstrated, on the basis of a preponderance of evidence, that the object was to circumvent the provisions of this Origin Reference Document; or\n\n  * s. any combination of two or more operations in subparagraphs (a) through (r)\n\n* 2. For the purposes of paragraph 1, “simple” describes an activity which needs neither special skills nor machines, apparatus or equipment especially produced or installed to carry out the activity.\n\n$EndLegislativeList\n\n{{Article 7}}\n"}},{"id":"india/neutral-elements","type":"rules_of_origin_article","attributes":{"article":"neutral-elements","content":"“indirect material” means a material used in the production, testing or inspection of a good but not physically incorporated into the good or a material used in the maintenance of buildings, or the operation of equipment, associated with the production of a good, including:\n\n$LegislativeList\n* a. fuel, energy, catalysts and solvents;\n\n* b. equipment, devices and supplies used to test or inspect the good;\n\n* c. gloves, glasses, footwear, clothing, safety equipment and supplies;\n\n* d. tools, dies and moulds;\n\n* e. spare parts and materials used in the maintenance of equipment or buildings;\n\n* f. lubricants, greases, compounding materials and other materials used in production or used to operate equipment or maintain buildings; and\n\n* g. any other material that is not incorporated into the good but the use of which in the production of the good can reasonably be demonstrated to be a part of that production;\n\n$EndLegislativeList\n\nIndirect materials shall neither be considered originating nor non-originating for the purposes of calculating qualifying value content pursuant to Article 5 (Qualifying Value Content).\n\n{{Articles 1 and 13}}\n"}},{"id":"india/wholly-obtained-vessels","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained-vessels","content":"$LegislativeList\n* f. fish, shellfish and other marine life taken from the sea, seabed or subsoil outside the territorial sea of each Party and outside the territorial sea of non-parties in accordance with international law, by vessels that are registered with a Party and entitled to fly the flag of that Party;\n\n* g. a good produced from the goods referred to in subparagraph (f) on a factory ship that is registered with a Party and entitled to fly the flag of that Party;\n\n$EndLegislativeList\n\n{{Article 3}}\n"}},{"id":"india/non-alteration","type":"rules_of_origin_article","attributes":{"article":"non-alteration","content":"$LegislativeList\n* 1. An originating good retains its originating status if the good has been transported to the importing Party without passing through the territory of a non-party.\n\n* 2. An originating good transported through or stored in a non-party shall retain its originating status provided it:\n\n  * a. remains under customs control and is not released to free circulation or trade (footnote: For greater clarity, free circulation includes trade or consumption.) in the territory of any non-party; and\n\n  * b. does not undergo further production or any other operation outside the territories of the Parties, other than unloading, reloading, splitting up of loads, separation from bulk, storing, labelling, marking, bottling, (footnote: Bottling applies only to filling into bottles from bulk of goods of heading 2208 of the Harmonized System and where appropriate mere dilution with water that does not alter the origin of the bottled good.) or any operation necessary to preserve it in good condition.\n\n* 3. An importer shall provide to the customs authority of the importing Party upon request:\n\n  * a. information, including documentation, demonstrating that the conditions set out in paragraph 2 have been fulfilled; and\n\n  * b. where bottling has taken place in a non-party, transportation documents and commercial documents indicating the entire transport route of the good from the exporting Party to the importing Party, and information including documentation demonstrating that the good remained under customs control, such as a non-manipulation certificate issued by a customs authority of the non-party.\n\n$EndLegislativeList\n\n{{Article 14}}\n"}},{"id":"india/packaging","type":"rules_of_origin_article","attributes":{"article":"packaging","content":"$LegislativeList\n* 1. For the purpose of determining whether a good is originating, packaging and packing materials and containers in which a good is packaged for retail sale shall, if classified with the good, be:\n\n  * a. disregarded in determining whether a good satisfies a process or change in tariff classification or wholly obtained requirement for the good; and\n\n  * b. taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying value content of the good.\n\n* 2. Packaging and packing materials and containers, used for the shipment of a good shall be disregarded in determining whether a good is originating.\n\n$EndLegislativeList\n\n{{Article 12}}\n"}},{"id":"india/origin_processes","type":"rules_of_origin_article","attributes":{"article":"origin_processes","content":"## Article 15 Proof of Origin\n\n$LegislativeList\n* 1. A claim for preferential tariff treatment is based on an applicable proof of origin:\n\n  * a. for importers in the United Kingdom, an applicable proof of origin is:\n\n    * i. an origin declaration completed by the exporter or producer;\n\n    * ii. a certificate of origin issued by an issuing authority; or\n\n    * iii. the importer’s knowledge that the good is originating.\n\n* 2. An origin declaration or a certificate of origin:\n\n  * a. is valid for 12 months from the date of completion in the case of an origin declaration, or for 12 months from the date of issue in the case of a certificate of origin, or for such longer period as is specified by the laws and regulations of the importing Party (footnote: For goods imported into the United Kingdom, an origin declaration is valid for the period determined in accordance with regulation 15 of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.);\n\n  * b. must be submitted to the customs authority of the importing Party in accordance with the laws and regulations of the importing Party;\n\n  * c. must follow the appropriate prescribed structure as set out in Annex B (Origin Declaration Template) or Annex C (Certificate of Origin Template);\n\n  * d. must be in writing, including electronic format;\n\n  * e. must be accompanied by an invoice or any other commercial document that describes the goods concerned in sufficient detail to enable them to be identified;\n\n  * f. may apply to importations of a single shipment of one or more goods; and\n\n  * g. must be in the English language.\n\n* 3. For importation into the United Kingdom, an origin declaration or a certificate of origin may apply to importations of multiple shipments of identical goods within any period specified in the origin declaration or the certificate of origin, provided that such period does not exceed 12 months.\n\n* 4. In exceptional circumstances, the customs authority of the importing Party may accept a proof of origin for the purpose of granting preferential tariff treatment even after the expiry of its validity provided that the failure to observe the time limit results from force majeure or other valid reasons beyond the control of the exporter and the goods have been imported before the expiry of the validity period.\n\n* 5. A claim for preferential tariff treatment must not be denied for the sole reason that an invoice or other commercial document referred to in subparagraph 2(e) was issued in a non-party or not issued by the exporter or producer of a good, provided that it meets the applicable requirements set out in this Origin Reference Document.\n\n* 6. Subject to paragraph 7, a proof of origin shall be issued or completed prior to or at the time of importation.\n\n* 7. Notwithstanding paragraph 6, a proof of origin may be completed after importation, provided that the good was originating at the time of importation, in order to qualify for a late claim as set out in Article 19 (Refunds and Claims for Preferential Tariff Treatment after Importation). A proof of origin completed after importation shall bear the words “completed retrospectively” and shall include an explanation as to why the proof of origin is completed retrospectively.\n\n* 8. A late claim made in accordance with Article 19 (Refunds and Claims for Preferential Tariff Treatment after Importation) shall not be rejected based on the explanation referenced in paragraph 7, if the good was originating at the time of importation.\n\n* 9. If unassembled or disassembled goods within the meaning of General Rule 2(a) of the Harmonized System are imported by more than one shipment, a single origin declaration for such goods may be used on request of the importer and in accordance with the requirement laid down by the customs authority of the importing Party.\n\n$EndLegislativeList\n\n## Article 16 Basis of a Claim for Preferential Tariff Treatment\n\n$LegislativeList\n* 1. If the importer of a good makes a claim for preferential tariff treatment based on the importer’s knowledge that the good is originating, the claim is made subject to the importer having documentation demonstrating that the good is originating. Such documentation may have been provided to the importer by the exporter, producer or any other person.\n\n* 2. If a producer declares the origin of a good, the origin declaration is completed on the basis of the producer having information that the good is originating.\n\n* 3. If the exporter is not the producer of the good and the exporter declares the origin of a good, the origin declaration is completed on the basis of the exporter having information to demonstrate that the good is originating, which may include reliance on the producer’s information.\n\n* 4. For greater certainty, this Article does not allow the importing Party to require an importer to request the exporter or producer to provide confidential information to the importer.\n\n$EndLegislativeList\n\n## Article 17 Exemptions from Proof of Origin Requirements\n\n$LegislativeList\n* 1. By way of derogation from Articles 15 (Proof of Origin) and 16 (Basis of a Claim for Preferential Tariff Treatment), provided that a good has been declared to customs as meeting the requirements of this Chapter and the customs authority of the United Kingdom has no reasonable doubts as to the veracity of that customs declaration, the customs authority of the United Kingdom shall grant preferential tariff treatment to that good if:\n\n  * a. the customs value of the importation does not exceed 1,000 pounds sterling or any higher amount as the United Kingdom may specify; or\n\n  * b. it is a good for which the United Kingdom has waived the requirements set out in Articles 15 (Proof of Origin) and 16 (Basis of a Claim for Preferential Tariff Treatment).\n\n* 2. Paragraph 1 does not apply if the importation forms part of a series of importations which the customs authority of the United Kingdom reasonably considers to have been carried out or planned for the purpose of evading compliance with its laws and regulations governing claims for preferential tariff treatment made under the United Kingdom-India Agreement.\n\n* 3. The importer shall be responsible for the correctness of the declaration referred to in paragraph 1 of this Article and for compliance with the requirements of this Origin Reference Document.\n\n$EndLegislativeList\n\n## Article 18 Determinations of Claims for Preferential Tariff Treatment\n\n$LegislativeList\n* 1. An importer may be denied a claim for preferential tariff treatment if:\n\n  * a. the importing Party determines that the good does not qualify as originating within the terms of this Origin Reference Document or does not satisfy the requirements of this Origin Reference Document;\n\n  * b. pursuant to a verification under Article 3.25 (Verification of Origin) of the United Kingdom-India Agreement, the importing Party has not received sufficient information, including any information that may have been received or provided by the competent authority of the exporting Party, to determine:\n\n    * i. that the good qualifies as originating, or\n\n    * ii. that the importer, exporter, or producer has complied with the requirements of this Origin Reference Document;\n\n  * c. the exporter, producer, or importer fails to respond to a written request for information in accordance with Article 3.25 (Verification of Origin) of the United Kingdom-India Agreement; or\n\n  * d. the importer, exporter, or producer fails to comply with the relevant requirements for obtaining preferential tariff treatment.\n\n* 3. If the importing Party denies a claim for preferential tariff treatment, it shall issue a determination to the importer that includes the reasons for the determination made by the customs authority of the importing Party.\n\n$EndLegislativeList\n\n## Article 19 Refunds and Claims for Preferential Tariff Treatment After Importation\n\n$LegislativeList\n* 1. If an importer did not make a claim for preferential tariff treatment at the time of importation, the importer may make a late claim for preferential tariff treatment. Subject to paragraph 2, the importing Party shall refund any excess duties paid, provided that the good would have qualified for preferential tariff treatment at the time of importation.\n\n* 2. As a condition for a refund of excess duties under paragraph 1, the importer shall:\n\n  * a. make a claim for preferential tariff treatment in accordance with Article 15 (Proof of Origin); and\n\n  * b. provide such documentation relating to the importation of the good as the importing Party may require. This may include a copy of the origin declaration where a claim is based on an origin declaration.\n\n* 3. A late claim for preferential tariff treatment may be made no later than one year after the date of importation or such longer period as is specified in the importing Party’s laws and regulations (footnote: For goods imported into the United Kingdom, an application for repayment of import duty can be made in accordance with the period determined in accordance with regulation 16(3) of the Customs Tariff (Preferential Trade Arrangements) (EU Exit) Regulations 2020.).\n\n$EndLegislativeList\n\n## Article 20 Incorrect Claims for Preferential Tariff Treatment\n\n$LegislativeList\n* 1. If the importer has reason to believe that the claim for preferential tariff treatment is based on incorrect information that could affect the accuracy or validity of the claim, the importer shall immediately correct the documentation relating to importation, notify the customs authority of the importing Party and pay any customs duty and, if applicable, penalties owed.\n\n* 2. When considering imposing a penalty in relation to a claim for preferential tariff treatment, a Party may consider as a significant mitigating factor a notification given prior to the discovery of that error by the Party, provided that, in accordance with paragraph 1, the importer corrects the error and pays any duties owing.\n\n$EndLegislativeList\n\n## Article 21 Errors and Discrepancies\n\n$LegislativeList\n* 1. A proof of origin shall not be rejected due to minor errors or discrepancies, omissions of information or typing errors or formatting errors, provided that these minor errors or discrepancies do not create doubt as to the originating status of a good.\n\n* 2. If the customs authority of the importing Party determines that a proof of origin in respect of a good imported into that Party is illegible or defective on its face, the importer shall be granted a period of 30 days from the date of communication from the customs authority of the importing Party to provide a copy of the corrected proof of origin.\n\n$EndLegislativeList\n\n## Article 22 Record Keeping Requirements\n\n$LegislativeList\n* 1. An importer claiming preferential tariff treatment is required to keep and provide to the customs authority of the importing Party upon request:\n\n  * a. the documentation related to the importation, including any origin declaration or certificate of origin that served as the basis for the claim; and\n\n  * b. any records necessary to demonstrate that the good satisfies the requirements for obtaining originating status,\n\n  for a period of at least four years from the date of importation of the good, or such longer period as required by the laws and regulations of the importing Party.\n\n* 2. A producer or exporter is required to keep for a period of five years from the date of issuance of the certificate of origin or completion of the origin declaration, or such longer period as the exporting Party specifies, documentation related to the importation, including any origin declaration or certificate of origin and, where applicable, information from the supplier and all records thereof to prove origin.\n\n* 3. An importer, exporter or producer in the United Kingdom may choose to maintain the records referred to in paragraphs 1 and 2 in any medium that allows for prompt retrieval, including electronic, optical, magnetic, or written form in accordance with the laws and regulations of the United Kingdom.\n\n* 4. For greater certainty, the obligations set out in this Article also apply to a producer’s inventory management system.\n\n$EndLegislativeList\n\n{{Articles 15 to 22}}\n"}},{"id":"india/verification","type":"rules_of_origin_article","attributes":{"article":"verification","content":"## Verification of Origin\n\n$LegislativeList\n* 1. For greater certainty, the verification of origin process set out below is subsequent to the checking of authenticity of the proof of origin in accordance with Article 3.16 (Basis of a Claim for Preferential Tariff Treatment). The mechanism based on Annex 3D (Framework for the Authentication Process of Origin Declarations) may be amended by mutual agreement by the Subcommittee on Trade in Goods further to consideration by the Working Group on Rules of Origin.\n\n* 2. Where a claim for preferential tariff treatment is based on the importer’s knowledge pursuant to paragraph 1 of Article 3.15 (Proof of Origin), for the purpose of determining whether a good imported into the United Kingdom is originating, the customs authority of the United Kingdom may conduct a verification by a written request for information from the importer of the good. (footnote: For greater certainty, if a claim for preferential tariff treatment is based on the importer’s knowledge that the good is originating, the customs authority of the United Kingdom :shall not request information from the competent authority of India to complete a verification under this Chapter.)\n\n* 3. Where a claim for preferential tariff treatment is based on an origin declaration or a certificate of origin, for the purpose of determining whether a good imported into the importing Party is originating, the customs authority of the importing Party may conduct a verification of the claim by requesting, in writing, information from the importer of the good in accordance with the laws and regulations of the importing Party.\n\n* 4. Where the customs authority of the importing Party considers the information obtained under paragraph 3 is not sufficient to make a determination of origin, the customs authority of the importing Party shall make a written request for information from the competent authority of the exporting Party. The customs authority of the importing Party shall seek information necessary to verify the origin of the good and pertaining to the fulfilment of the requirements of this Chapter. The request shall be made no later than two years after the date on which the claim for preferential tariff treatment was made.\n\n* 5. A request for assistance relating to the verification of origin in respect of a claim for preferential tariff treatment under this Agreement may be made after the two-year time period set out in paragraph 4 in accordance with the Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India on Cooperation and Mutual Administrative Assistance in Customs Matters signed in London on 31 May 2021. (footnote: Requests for information from the United Kingdom shall be made to the Department of Commerce in India.) Such requests may include a request for the information referred to in paragraph 6. For greater certainty, Article 3.19 (Determinations of Claims for Preferential Tariff Treatment) remains applicable pursuant to such a request. In the case of suspected fraud, collusion, wilful misstatement, and suppression of facts where such a request is made within a period of five years from the date on which the claim for preferential tariff treatment was made, the requested Party shall ensure that it responds to the request within 12 months. In exceptional cases, the Parties may by mutual agreement agree to extend this period for a further six months.\n\n* 6. A request made pursuant to paragraph 4 may also include a request for the competent authority of the exporting Party to verify specific information held by the exporter, producer or supplier necessary to determine the origin of the good, such as:\n\n  * a. where the origin criterion is wholly obtained pursuant to subparagraph (a) of Article 3.2 (Origin Criteria), the applicable category (such as harvesting, mining, fishing), and the place of production;\n\n  * b. where the origin criterion is based on the good having been produced entirely pursuant to subparagraph (b) of Article 3.2 (Origin Criteria), the information on the origin of the materials used, including information referred to in subparagraphs (d), (e) and (f), and the place of production;\n\n  * c. where the origin criterion is based on the good satisfying all applicable requirements of Annex 3A (Product Specific Rules of Origin) in accordance with subparagraph (c) of Article 3.2 (Origin Criteria), the information on the origin of the materials, including information referred to in subparagraphs (d), (e) and (f), and the place of production;\n\n  * d. where the origin criterion is based on a change in tariff classification, a list of all the non-originating materials used in the production of the good in a Party, including their tariff classification (in two, four, or six-digit format, depending on the relevant product-specific rule of origin);\n\n  * e. where the origin criterion is based on a value method, the value of the final good and the value of all the non-originating materials used in the production of that good if the build down method is used or the value of all originating materials used in the production if the build-up method is used as well as other relevant elements, including expenses, in accordance with Article 3.5 (Qualifying Value Content).\n\n  * f. where the origin criterion is based on a specific production process, a description of that specific process;\n\n  * g. where the good has acquired originating status pursuant to paragraph 1 of Article 3.6 (Materials Used in Production) or Article 3.8 (Cumulation), information on the origin of the materials used and the final good, including information referred to in subparagraphs (d), (e) and (f), and the place of production;\n\n  * h. information on any tolerances relied on under Article 3.9 (Tolerance);\n\n  * i. information relating to compliance with the non-alteration provisions under Article 3.14 (Non-Alteration);\n\n  * j. any other information including specific documentation or production process; or\n\n  * k. supporting documentation, where appropriate.\n\n* 7. The competent authority of the exporting Party shall provide the customs authority of the importing Party with a written acknowledgement of receipt of the request made pursuant to paragraph 4 or 6 within a period of 30 days after the date of the request.\n\n* 8. Following a request under paragraph 4, the competent authority of the exporting Party may conduct a verification by one or more of the following activities:\n\n  * a. requesting, in writing, specific information and documentation from the exporter, producer or supplier referred to in paragraph 6;\n\n  * b. requesting, in writing (including by way of questionnaire), such information from the exporter, a producer, or a supplier to ascertain the veracity of the information that formed the basis of the proof of origin; and\n\n  * c. visiting the premises of the exporter, producer, or supplier to review the records referred to in paragraph 2 of Article 3.24 (Record Keeping Requirements), or to observe the facilities, processes, equipment or tools used in the production of the good, or to gather further evidence to verify the originating status of the goods.\n\n* 9. As soon as possible, and in any event within seven months of receiving a request under paragraph 4 the competent authority of the exporting Party shall provide the customs authority of the importing Party with a verification report. In exceptional cases, the Parties may agree, by mutual agreement, to extend this period by a further three months. The verification report shall include the following:\n\n  * a. subject to paragraph 10, any available information, including specific documentation, which the customs authority of the importing Party requested the competent authority of the exporting Party to verify, pursuant to paragraph 6;\n\n  * b. a description of the good that is subject to examination, including its tariff classification in 2, 4 or 6-digit format, depending on the origin criterion;\n\n  * c. a description of the production process;\n\n  * d. information on the manner in which the verification of the good pursuant to paragraph 8 was conducted including the subject and scope of the verification; and\n\n  * e. supporting documentation, where appropriate.\n\n* 10. Notwithstanding paragraph 9, the competent authority of the exporting Party shall not provide information to the customs authority of the importing Party if that information is deemed confidential by the exporter, producer or supplier. In such circumstances, the competent authority of the exporting Party shall confirm if it has reviewed the information the importing Party requested it to verify pursuant to paragraphs 4 and 6 and shall list the sources of information reviewed, stating whether the information supports the claim for preferential tariff treatment.\n\n* 11. If, upon receiving the verification report under paragraph 9, the customs authority of the importing Party is unable to make a determination, it may request that the competent authority of the exporting Party verifies specific additional information, as set out in the request, relating to the origin of the good, which may include the information referred to in paragraph 6, by way of a written request to the exporter, producer or supplier.\n\n* 12. In exceptional circumstances, if, following a request under paragraph 11, the customs authority of the importing Party is unable to make a determination, it may request that the competent authority of the exporting Party conducts a visit to the exporter, producer or supplier. The customs authority of the importing Party shall only make a request where it reasonably considers the visit necessary to make a determination. The request for such a verification visit shall be made no later than 30 days of the receipt of the response from the competent authority of the exporting Party to a request made under paragraph 11. The competent authority of the exporting Party shall respond to the request for a visit within 45 days.\n\n* 13. Upon acceptance of a request for a visit under paragraph 12, the competent authority of the exporting Party shall give a notice of at least 21 days to the competent authority of the importing Party so as to enable arrangements for the visit.\n\n* 14. Subject to any reasonable conditions set out by the competent authority of the exporting Party, such as health and safety requirements, the customs authority of the importing Party may designate up to two observers to be present during the verification visit conducted by the customs authority of the exporting Party under paragraph 12, provided that:\n\n  * a. any person designated as an observer is a government official of the importing Party; and\n\n  * b. any observer acts through the competent authority of the exporting Party and does not, on its own initiative, look for documents, conduct any searches, or question the exporter, producer or supplier directly.\n\n* 15. The competent authority of the exporting Party shall share the information on the visit including the manner in which the visit was conducted as well as the subject and scope of the verification within 45 days of the conclusion of the visit.\n\n* 16. A verification under this Article may be conducted at any time after the claim for preferential tariff treatment is made.\n\n* 17. A request for verification under this Article shall be conducted on the basis of risk assessment methods, which may include random selection, or on the basis of intelligence.\n\n* 18. During verification, the importing Party may allow the release of the good, subject to payment of any duties or provision of any security as provided for in its laws and regulations. In accordance with the laws and regulations of the importing Party, if as a result of the verification the importing Party determines that the good meets all the requirements of this Chapter, it shall grant preferential tariff treatment to the good and refund any excess duties paid or release any security provided, unless the security also covers other obligations.\n\n* 19. The customs authority of the importing Party shall reserve the right to issue the final determination of origin in accordance with Article 3.19 (Determinations of Claims for Preferential Tariff Treatment), provided that the determination takes into account the information provided to it by the competent authority of the exporting Party as well as any independent findings or investigation.\n\n* 20. The customs authority of the importing Party shall:\n\n  * a. make a determination following a verification as expeditiously as possible and no later than one year from the date it receives information which, in its opinion, is sufficient to enable it to make such a determination. If permitted by its laws and regulations, a Party may extend this period in exceptional cases, such as where the information concerned is complex. This time period will not apply to verifications pertaining to cases of suspected fraud, collusion, wilful misstatement, and suppression of facts referred to in paragraph 5;\n\n  * b. provide the importer with a written determination of whether the good is originating that includes the reasons for the determination; and\n\n  * c. provide the competent authority of the exporting Party with a written determination of whether the good is originating including the reasons for that determination.\n\n* 21. The competent authorities of the Parties shall cooperate in the overall operation and administration of the verification process including establishing priorities, by mutual agreement, if there are a significant number of requests.\n\n* 22. The customs authorities of the Parties shall bear their own costs in carrying out the activities referred to in this Article.\n$EndLegislativeList\n"}},{"id":"india/tolerances","type":"rules_of_origin_article","attributes":{"article":"tolerances","content":"$LegislativeList\n* 1. A good containing non-originating materials that does not satisfy the applicable change in tariff classification requirement or wholly obtained requirement specified in Annex A (Product Specific Rules of Origin) for the good is nonetheless originating if:\n\n  * a. in the case of a good in any of Chapters 1 through 3, 5, 6, 10 or 14 of the Harmonized System:\n\n    * i. the value of those non-originating materials does not exceed 7.5 percent of the value of the good; or\n\n    * ii. the net weight of those non-originating materials does not exceed 7.5 percent of the net weight of the good;\n\n    and the good satisfies all other applicable requirements of this Origin Reference Document;\n\n  * b. in the case of a good in any of Chapters 4, 7 through 9, 11 through 13 or 15 through 24 of the Harmonized System:\n\n    * i. the value of those non-originating materials does not exceed 12.5 percent of the value of the good; or\n\n    * ii. the net weight of those non-originating materials does not exceed 12.5 percent of the net weight of the good;\n\n    and the good satisfies all other applicable requirements of this Origin Reference Document; or\n\n  * c. in the case of a good in Chapters 25 through 98 of the Harmonized System, the value of those non-originating materials does not exceed 12.5 percent of the value of the good and the good satisfies all other applicable requirements of this Origin Reference Document.\n\n* 2. If a good is also subject to a qualifying value content requirement, the value of those non-originating materials shall be included in the value of non-originating materials for any applicable qualifying value content requirement.\n\n$EndLegislativeList\n\n{{Article 9}}\n"}},{"id":"india/wholly-obtained","type":"rules_of_origin_article","attributes":{"article":"wholly-obtained","content":"$LegislativeList\n* 1. For the purposes of subparagraph 1(a) of Article 2 (Origin Criteria) the following goods shall be considered as wholly obtained or produced entirely in one or both of the Parties:\n\n  * a. minerals, mineral goods and other non-living natural resources extracted or taken from there;\n\n  * b. plant and plant goods, including fruits, flowers, vegetables, trees, seaweed, and live plants, or fungi, or algae, grown, harvested, cultivated, picked or gathered there;\n\n  * c. live animals born and raised there;\n\n  * d. goods obtained from live animals raised (footnote: For greater clarity, this includes heifers imported into a Party and then raised there.) there;\n\n  * e. goods obtained by hunting, trapping, fishing or aquaculture conducted there, but not beyond the outer limits of a Party’s territorial sea;\n\n  * f. fish, shellfish and other marine life taken from the sea, seabed or subsoil outside the territorial sea of each Party and outside the territorial sea of non-parties in accordance with international law, by vessels that are registered with a Party and entitled to fly the flag of that Party;\n\n  * g. a good produced from the goods referred to in subparagraph (f) on a factory ship that is registered with a Party and entitled to fly the flag of that Party;\n\n  * h. minerals, mineral goods and other non-living natural resources taken or extracted by a Party or a person of a Party from the seabed or subsoil outside the territories of the Parties and beyond areas over which non-parties exercise jurisdiction, provided that that Party or person of that Party has rights to exploit such seabed or subsoil;\n\n  * i. a good, excluding precious metals, that is:\n\n    * i. waste or scrap derived from consumption or production there; or\n\n    * ii. waste or scrap derived from used goods collected there, provided that those goods are fit only for the recovery of raw materials; or\n\n  * j. goods and their derivatives produced there exclusively from goods referred to in subparagraphs (a) through (i).\n\n$EndLegislativeList\n\n{{Article 3}}\n"}},{"id":"india/cumulation-export","type":"rules_of_origin_article","attributes":{"article":"cumulation-export","content":"An originating good or material  in the territory of one Party, which is originating under the terms of Article 2 (Origin Criteria) and all the other applicable requirements of this Origin Reference Document, that is incorporated in the production of a good in the territory of the other Party is considered to originate in the territory of the other Party.\n\n{{Article 8}}\n"}},{"id":"india/cumulation-import","type":"rules_of_origin_article","attributes":{"article":"cumulation-import","content":"An originating good or material  in the territory of one Party, which is originating under the terms of Article 2 (Origin Criteria) and all the other applicable requirements of this Origin Reference Document, that is incorporated in the production of a good in the territory of the other Party is considered to originate in the territory of the other Party.\n\n{{Article 8}}\n"}},{"id":"india/accessories","type":"rules_of_origin_article","attributes":{"article":"accessories","content":"$LegislativeList\n* 1. The origin of the accessories, spare parts, tools or instructional or other information materials presented with a good:\n\n  * a. shall be disregarded in determining whether a good satisfies a process or change in tariff classification or wholly obtained requirement for the good; and\n\n  * b. shall be taken into account as originating or non-originating materials, as the case may be, in calculating the qualifying value content of the good, if the good is subject to a qualifying value content requirement.\n\n* 2. Paragraph 1 shall only apply where:\n\n  * a. the accessories, spare parts, tools and instructional or other information materials presented with the good are not invoiced separately from the good; and\n\n  * b. the quantities and value of the accessories, spare parts, tools and instructional or other information materials presented with the good are customary for that good.\n\n$EndLegislativeList\n\n{{Article 11}}\n"}},{"id":"7e28109a58bc82867f050950e4bd3d3c","type":"rules_of_origin_v2_rule","attributes":{"rule":"\u003cabbr title='Change of tariff heading'\u003eCTH\u003c/abbr\u003e: All non-originating materials used in the production of the good have undergone a change in tariff classification at the 4-digit level (tariff heading) and Standard QVC.","rule_class":["CTH"],"operator":null,"footnotes":[]}},{"id":"289e066e25f78c6665347a47077650d0","type":"rules_of_origin_rule_set","attributes":{"heading":"Chapter 63","subdivision":"Other made up textile articles; sets; worn clothing and worn textile articles; rags"},"relationships":{"rules":{"data":[{"id":"7e28109a58bc82867f050950e4bd3d3c","type":"rules_of_origin_v2_rule"}]}}},{"id":"29747d7d5186f83847861c162f8c4932","type":"rules_of_origin_origin_reference_document","attributes":{"ord_title":"Origin Reference Document implementing the Comprehensive Economic and Trade Agreement between the Government of the United Kingdom of Great Britain and Northern Ireland and the Government of the Republic of India signed on 24 July 2025 (“the India Origin Reference Document”)","ord_version":"1.0","ord_date":"13 January 2026","ord_original":"The_India_Origin_Reference_Document_v_1.0.docx"}}]}