Notes on applying the origin rules | Hubei Graphene Yarn Group

Published 19 June 2023

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This document is a general guide that explains the rules of origin, you should always refer to the legislation which takes priority over this content. Check the legislation:

1.1. Where the entry is prefixed by ‘ex’, the condition applies only to the part of that Chapter, heading or sub-heading as described in the table.

1.2. Where several headings or sub-headings are grouped together, or a Chapter number is given and the description of a product is therefore given in general terms, the corresponding condition applies to all products which are classified in headings of the Chapter or in any of the headings or sub-headings grouped together in the table.

1.3. Where there are different conditions in the table applying to different products within a heading, each row contains the description of that part of the heading covered by the corresponding condition in the table.

1.4. The conditions for Least Developed Countries and all other qualifying Developing Countries Trading Scheme countries are set out in tables with the exception of Chapters 1 and 2. The conditions applicable to all other qualifying Developing Countries Trading Scheme countries are also applicable to exports from the British Islands, a British overseas territory, the EU, Norway or Switzerland to a qualifying Developing Countries Trading Scheme country for the purposes of bilateral cumulation under regulation 17 of The Customs (Origin of Chargeable Goods Developing Countries Trading Scheme) Regulations 2023.

1.5. Where a condition specifies that a product 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.

2.1. Agricultural goods falling within Chapters 6, 7, 8, 9, 10, 12 and heading 2401 which are grown or harvested in a qualifying Developing Countries Trading Scheme 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.

2.2. 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.

3.1. 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.

3.2. 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.

3.3. 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.

4.1. Where, in relation to a product, reference is made to this note, the conditions 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).

4.2. 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:

A yarn, of heading 5205, made from cotton fibres of heading 5203 and synthetic staple fibres of heading 5506, is a mixed yarn. Therefore, non-originating 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.

A woollen fabric, of heading 5112, made from woollen yarn of heading 5107 and synthetic yarn of staple fibres of heading 5509, is a mixed fabric. Therefore, synthetic yarn which does not satisfy the 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.

4.3. In the case of products incorporating ‘yarn made of polyurethane segmented with flexible segments of polyether, whether or not gimped’, the tolerance is 20% in respect of this yarn.

4.4. In the case of products incorporating ‘strip consisting of a core of aluminium foil or of a core of plastic film whether or not coated with aluminium powder, of a width not exceeding 5 mm, sandwiched by means of a transparent or coloured adhesive between two layers of plastic film’, the tolerance is 30% in respect of this strip.

5.1. Where, in the product specific rules lists, reference is made to this note, textile materials which do not satisfy the condition set out in the table for the made-up product 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.

5.2. 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.

If a condition 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.

5.3. 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.

6.1. For the purposes of headings ex 2707 and 2713, the ‘specific processes’ are the following:

6.2. For the purposes of headings 2710, 2711 and 2712, the ‘specific processes’ are the following:

6.3. 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 products with different sulphur-contents, or any combination of these operations or like operations, do not constitute an important stage of manufacture.

A copy can be obtained from the American Society for Testing and Materials (ASTM), 100 Barr Harbor Drive, PO Box C700, West Conshohocken, PA, 19428-2959, U.S.A. (email: [email protected] and website: www.astm.org/contact). A hard copy is available for inspection free of charge at the offices of HMRC at 100 Parliament Street, London SW1A 2BQ. ↩ ↩2