Document ID: chunk:federal_register_of_legislation:C2025C00043:section:16:p7
Version: federal_register_of_legislation:C2025C00043
Segment Type: section
Provision Reference: s 16 (pt 7/9)
Character Range: 45667–48350

in relation to the United Kingdom.
 (4ABB) For the purposes of paragraph (4ABA)(c), the following are minimal operations:
 (a) operations to preserve goods in good condition for the purposes of transport or storage;
 (b) packaging, re‑packaging, breaking up of consignments or putting up goods for retail sale, including placing goods in bottles, cans, flasks, bags, cases or boxes;
 (c) mere dilution with water or another substance that does not materially alter the characteristics of goods;
 (d) collection of goods intended to form sets, assortments, kits or composite goods;
 (e) any combination of operations covered by paragraphs (a) to (d).

Indian originating goods
 (4AC) For the purposes of Schedule 10A:
 (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and
 (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and
 (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and
 (d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection.
 (4AD) If column 2 of an item in the table in Schedule 10A includes "(prescribed goods only)", subparagraph (1)(pa)(i) does not apply to the goods unless the goods are also prescribed for the purposes of that item.
Note: If column 2 of an item in the table in Schedule 10A includes "(prescribed goods only)" and the goods are not prescribed for the purposes of that item, the rate of duty in respect of the goods is Free.

Regional Comprehensive Economic Partnership (RCEP) originating goods
 (4A) For the purposes of Schedule 14:
 (a) a reference in that Schedule to year 2 is a reference to the first calendar year beginning after the commencement of this subsection; and
 (b) a reference in that Schedule to year 3 is a reference to the second calendar year beginning after the commencement of this subsection; and
 (c) a reference in that Schedule to year 4 is a reference to the third calendar year beginning after the commencement of this subsection; and
 (d) a reference in that Schedule to year 5 is a reference to the fourth calendar year beginning after the commencement of this subsection; and
 (e) a reference in that Schedule to year 7 is a reference to the sixth calendar year beginning after the commencement of this subsection; and
 (f) a reference in that Schedule to year 10 is a reference to the ninth calendar year beginning after the commencement of this subsection; and
 (g)