Document ID: chunk:federal_register_of_legislation:C2024A00094:clause:1_3
Version: federal_register_of_legislation:C2024A00094
Segment Type: clause
Provision Reference: sch 1 cl 3
Character Range: 5794–7169

3  After subsection 16(4AB)
Insert:
 (4ABA) Subject to section 16B, for the purposes of Schedule 8B, if:
 (a) the goods are Trans‑Pacific Partnership originating goods; and
 (b) the goods are classified to a heading or subheading in Schedule 3 that is specified in column 2 of any of items 1A to 1E, 396A to 396J, 397 to 408, 410 to 419, 421 to 423, 424A to 424L, 425 to 432ZC, 446 or 448 to 451 in the table in Schedule 8B;
then:
 (c) subparagraph (1)(nb)(i) does not apply to the goods unless the last production process, other than minimal operations, occurred in the United Kingdom; and
 (d) if that subparagraph does apply—the rate of duty in relation to the goods is the rate set out in column 3 of the item concerned 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).