European Free Trade Association (Origin of Goods) Regulations 1964
| Jurisdiction | UK Non-devolved |
| Citation | SI 1964/1966 |
1964 No. 1966
CUSTOMS AND EXCISE
The European Free Trade Association (Origin of Goods) Regulations 196411thDecember 1964
30thDecember 1964
31stDecember 1964
The Board of Trade, in pursuance of the powers conferred upon them by section 1(1) of the European Free Trade Association Act 1960(a), hereby make the following Regulations:—
Application
1. These Regulations shall apply for determining the eligibility of goods imported into the United Kingdom for any Convention rate of duty (whether chargeable on the goods as such or in respect of any article contained in them as a part or ingredient) by reason of their having been grown, produced or manufactured in, and consigned from a place in, the Convention area (hereinafter called " the area "); and goods shall not be treated for that purpose as grown, produced or manufactured in, and as consigned from a place in, the area unless the appropriate requirements of these Regulations are fulfilled in relation thereto.
Goods to be treated as grown, produced or manufactured within Convention area
2.—(1) Subject to the following provisions of these Regulations, goods shall be treated as grown, produced or manufactured in the area if—
(a) they and the materials from which they have been produced or manufactured have been wholly grown, produced or manufactured, as the case may be, in the area ; or
(b) in the case of goods specified in column 1 of Schedule 1 or Schedule 2 to these Regulations, they have undergone in the area the relevant qualifying process correspondingly specified in column 2 of that Schedule and any conditions therein so specified have been fulfilled ; or
(c) in the case of goods other than those specified in column 1 of the said Schedule 2 they have undergone any operation or process of production or manufacture in the area and the value of materials imported into the area and used in the production or manufacture of the goods does not exceed 50 per cent. of the export price of those goods.
(2) For the purposes of paragraph (1) (a) or (1) (c) of this regulation, in ascertaining whether goods have undergone any operation or process of production or manufacture in the area, no account shall be taken of any of the following—
(a) 8 & 9 Eliz. 2. c. 19.
(a) packing, wheresoever the materials used in that operation or process have been grown, produced or manufactured,
(b) splitting up into lots,
(c) sorting or grading,
(d) marking,
(e) putting up into sets.
(3) The requirements set out in paragraph (1) (a) of this regulation shall be deemed to be fulfilled as respects goods of any of the following descriptions, that is to say—
(a) used articles of any description, being such articles collected and last used as articles of that description in the area and in a state fit only for the recovery of materials therefrom ;
(b) scrap or waste resulting from the carrying on in the area of any operation or process of manufacture ;
(c) goods produced or manufactured in the area exclusively from materials as respects which, had they been imported into the United Kingdom in the state in which they were used as such materials, the requirements set out in paragraph (1) (a) of this regulation would by virtue of the foregoing provisions of this paragraph be deemed to have been fulfilled.
Materials : Determination of Origin
3.—(1) In determining for the purposes of regulation 2(1)(a) where any goods were grown, produced or manufactured, any materials of the following descriptions (wheresoever grown, produced or manufactured) used in their production or manufacture shall be deemed to be materials grown, produced or manufactured in the area, that is to say—
(a) materials described in the Schedule 3 hereto used in the state so described ;
(b) materials which for customs duty purposes fall to be treated as one with the goods, being packing materials, required for the transport or storage of the goods, other than materials constituting the wrappers or containers in which the goods would ordinarily be sold by retail.
(2) In determining for the purposes of regulation 2(1)(c) where any goods were grown, produced or manufactured, any materials of the following descriptions (whether or not imported into the area or containing any element so imported) used in their production or manufacture shall be deemed to be materials not imported into the area and containing no element so imported, that is to say—
(a) materials described in heads (a) and (b) of paragraph (1) of this regulation ;
(b) materials which, had they been imported into the United Kingdom in the state in which they were used in the production or manufacture of those goods, would have fallen to be treated under the provisions of regulation 2(1)(a) or 2(1)(b) as grown, produced or manufactured in the area.
(3) In any case in which there is insufficient information on which to determine whether or not any materials were imported into the area or contain any element so imported those materials shall be deemed to have been so imported.
Materials : Determination of Value
4.—(1) Whichever is appropriate of the following provisions of this regulation shall have effect for determining the value of any materials imported into the area and used in the production or manufacture of any goods.
(2) Subject to the provisions of paragraph (4) of this regulation, the value of any such materials shall be taken to be the aggregate of the following amounts, that is to say—
(a) the amount equivalent to the value attributed to those materials, on their last clearance for home use or for temporary admission, by the customs authorities of the state in whose territory they were used in the production or manufacture of the goods concerned, less that part of the cost of transport through the territory of any other state or states in the area which has been taken into account in arriving at the value attributed as aforesaid ; and
(b) in so far as it has not been taken into account in arriving at the value attributed as aforesaid, the amount equivalent to the cost of any insurance and freight on those materials (other than the cost of transport in the area).
(3) Subject to the provisions of paragraph (4) of this regulation, where it cannot be determined in accordance with paragraph (2) of this regulation, the value of any such materials shall be taken to be the amount equivalent to the purchase price paid on the earliest ascertainable sale of those materials in the territory of that state in the area in which they were used in the production or manufacture of the goods concerned.
(4) Where, in determining the value of any materials under this regulation, it appears to the Commissioners—
(a) on a determination in accordance with paragraph (2), that the value attributed to those materials at the relevant time by any customs authorities was not arrived at by reference to a sale of those materials in the open market between buyer and seller independent of each other, or
(b) on a determination in accordance with paragraph (3), that the amount taken as the price paid on a purchase of those materials at the relevant time was not paid on such a sale thereof as aforesaid,
for the value so attributed or, as the case may be, the purchase price so taken there shall be substituted the amount which, in the opinion of the Commissioners, would have been paid on a sale of those materials at the relevant time in the open market between buyer and seller independent of each other.
Mixtures
5.—(1) Notwithstanding the provisions of regulation 2, goods of any description shall be treated as not grown, produced or manufactured in the area if, being a mixture to which this regulation applies, any of the constituents admixed, on being separately imported into the United Kingdom, would fall to be treated under these Regulations as goods not grown, produced or manufactured in the area.
(2) This regulation applies to any mixture, not being a group, set or assembly of separable articles, resulting from the admixing together of goods of the same description whose characteristics are not essentially different, being a mixture having, as such, characteristics not essentially different from those of each of the constituents.
Consignment
6.—(1) Goods shall be treated as consigned from a place in the area if they are shown to the satisfaction of the Commissioners to have been consigned to the United Kingdom from such a place.
(2) Goods shall also be treated as consigned from a place in the area if it is shown to the satisfaction of the Commissioners that those goods—
(a) have been consigned from such a place to an exhibition outside the area and have been exhibited there, and
(b) are in the same state as they were when consigned to the exhibition and have not been used otherwise than for the purposes of exhibiting or demonstrating them at the exhibition since they were so consigned, and
(c) have been sold or otherwise disposed of by the consignor to a person in the United Kingdom and have been consigned from the exhibition to the United Kingdom during or immediately after the exhibition.
(3) In this regulation " exhibition " means a trade, industrial, agricultural or crafts exhibition, fair, or similar show or display, but does not include any such exhibition, fair, show or display organised for private purposes in shops or business premises with a view to the sale of goods foreign to the country where the exhibition is held.
Natural Produce of the Sea
7.—(1) In determining for the purposes of these Regulations where natural produce of the sea, or goods produced or manufactured therefrom at sea, are to be treated as produced or manufactured, anything done by or on board of a ship belonging to a country shall be treated as done in that country and any such produce of the sea or goods produced or manufactured therefrom at sea, if brought direct to the United Kingdom are to be deemed to be consigned from that country.
(2) For the purposes of this regulation a registered...
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