{"id":"F2022L01512","name":"Customs (United Kingdom Rules of Origin) Regulations 2022","slug":"customs-united-kingdom-rules-of-origin-regulations-2022","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":441608,"registerId":"F2022L01512-fast-fetch-1775956871747","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Customs (United Kingdom Rules of Origin) Regulations 2022","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 22.10.0\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\n \n\nCustoms (United Kingdom Rules of Origin) Regulations 2022\n\nI, General the Honourable David Hurley AC DSC (Retd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.\n\nDated  24 November 2022\n\nDavid Hurley\n\nGovernor‑General\n\nBy His Excellency’s Command\n\nClare O’Neil\n\nMinister for Home Affairs\n\n \n\n \n\n \n\n \n\n \n\n \n\nContents\n\nPart 1—Preliminary\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Definitions\n\nPart 2—Tariff change requirement\n\n5 Change in tariff classification requirement for non‑originating materials\n\nPart 3—Regional value content requirement\n\n6 Build‑down method\n\n7 Build‑up method\n\nPart 4—Determination of value\n\n8 Value of goods that are originating materials or non‑originating materials\n\n9 Value of accessories, spare parts, tools or instructional or other information materials\n\n10 Value of packaging material and container\n\nPart 5—Record keeping obligations\n\n11 Exportation of goods to the United Kingdom—record keeping by exporter who is not the producer of the goods\n\n12 Exportation of goods to the United Kingdom—record keeping by the producer of the goods\n\nPart 1—Preliminary\n\n \n\n1  Name\n\n  This instrument is the Customs (United Kingdom Rules of Origin) Regulations 2022.\n\n2  Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument The later of:(a) the day after this instrument is registered; and(b) the day on which Schedule 1 to the Customs Amendment (Australia‑United Kingdom Free Trade Agreement Implementation) Act 2022 commences. 31 May 2023(paragraph (b) applies)\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3  Authority\n\n  This instrument is made under the Customs Act 1901.\n\n4  Definitions\n\n  In this instrument:\n\nAct means the Customs Act 1901.\n\nAgreement has the meaning given by subsection 153ZRB(1) of the Act.\n\nAgreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994 means the Agreement of that name:\n\n (a) set out in Annex 1A of the Marrakesh Agreement establishing the World Trade Organization, done at Marrakesh on 15 April 1994; and\n\n (b) as in force for Australia from time to time.\n\nNote: The Marrakesh Agreement establishing the World Trade Organization is in Australian Treaty Series 1995 No. 8 ([1995] ATS 8) and could in 2022 be viewed in the Australian Treaties Library on the AustLII website (http://www.austlii.edu.au).\n\nAustralian originating goods has the meaning given by subsection 153ZRB(1) of the Act.\n\ndeclaration of origin has the meaning given by subsection 153ZRB(1) of the Act.\n\nHarmonized System has the meaning given by subsection 153ZRB(1) of the Act.\n\nnon‑originating materials has the meaning given by subsection 153ZRB(1) of the Act.\n\noriginating materials has the meaning given by subsection 153ZRB(1) of the Act.\n\nproduction has the meaning given by subsection 153ZRB(1) of the Act.\n\nterritory of Australia has the meaning given by subsection 153ZRB(1) of the Act.\n\nterritory of the United Kingdom has the meaning given by subsection 153ZRB(1) of the Act.\n\nPart 2—Tariff change requirement\n\n \n\n5  Change in tariff classification requirement for non‑originating materials\n\n  For the purposes of subsection 153ZRE(3) of the Act, a non‑originating material used in the production of goods that does not satisfy a particular change in tariff classification is taken to satisfy the change in tariff classification if:\n\n (a) it was produced entirely in the territory of the United Kingdom, or entirely in the territory of the United Kingdom and the territory of Australia, from other non‑originating materials; and\n\n (b) each of those other non‑originating materials satisfies the change in tariff classification, including by one or more applications of this section.\n\nPart 3—Regional value content requirement\n\n \n\n6  Build‑down method\n\n (1) For the purposes of paragraph 153ZRE(5)(b) of the Act, the regional value content of goods under the build‑down method is worked out using the formula:\n\n![start formula start fraction Customs value minus Value of non-originating materials over Customs value end fraction times 100 end formula](image.002.png)\n\nwhere:\n\ncustoms value means the customs value of the goods worked out under Division 2 of Part VIII of the Act.\n\nvalue of non‑originating materials means the value, worked out under Part 4, of the non‑originating materials used in the production of the goods.\n\n (2) Regional value content must be expressed as a percentage.\n\n7  Build‑up method\n\n (1) For the purposes of paragraph 153ZRE(5)(b) of the Act, the regional value content of goods under the build‑up method is worked out using the formula:\n\n![start formula start fraction Value of originating materials over Customs value end fraction times 100 end formula](image.003.png)\n\nwhere:\n\ncustoms value means the customs value of the goods worked out under Division 2 of Part VIII of the Act.\n\nvalue of originating materials means the value, worked out under Part 4, of the originating materials used in the production of the goods.\n\n (2) Regional value content must be expressed as a percentage.\n\nPart 4—Determination of value\n\n \n\n8  Value of goods that are originating materials or non‑originating materials\n\n (1) For the purposes of subsection 153ZRB(2) of the Act, this section explains how to work out the value of originating materials or non‑originating materials used in the production of goods.\n\n (2) The value of the materials is as follows:\n\n (a) for materials imported into the territory of the United Kingdom by the producer of the goods:\n\n (i) the price paid or payable for the materials at the time of importation; or\n\n (ii) if the value of the materials cannot be determined under subparagraph (i)—the value of the materials worked out in accordance with the Agreement on Implementation of Article VII of the General Agreement on Tariffs and Trade 1994;\n\n (b) for materials acquired in the territory of the United Kingdom—one of the following chosen by the importer of the goods:\n\n (i) the price paid or payable for the materials by the producer of the goods;\n\n (ii) the value of those materials worked out under paragraph (a) on the assumption that those materials had been imported into the territory of the United Kingdom by the producer of the goods;\n\n (iii) the earliest ascertainable price paid or payable for the materials in the territory of the United Kingdom;\n\n (c) for materials that are produced by the producer of the goods—the sum of all the costs incurred in the production of the materials, including general expenses, and one of the following chosen by the importer of the goods:\n\n (i) an amount that is the equivalent of the amount of profit that the producer would make for the materials in the normal course of trade;\n\n (ii) an amount that is the equivalent of the amount of profit that is usually reflected in the sale of goods of the same class or kind as the materials.\n\n (3) For the purposes of paragraph (2)(a), in working out the value of particular materials, the costs incurred in the international shipment of the materials must be included.\n\n (4) In working out the value of particular originating materials under subsection (2), the following may be included, to the extent that they have not been taken into account under that subsection:\n\n (a) the costs of freight, insurance, packing and all other costs incurred to transport the materials to the location of the producer of the goods;\n\n (b) duties, taxes and customs brokerage fees on the materials that:\n\n (i) have been paid in either or both of the territory of the United Kingdom and the territory of Australia; and\n\n (ii) have not been waived or refunded; and\n\n (iii) are not refundable or otherwise recoverable;\n\n  including any credit against duties or taxes that have been paid or that are payable;\n\n (c) the costs of waste and spoilage resulting from the use of the materials in the production of the goods, reduced by the value of reusable scrap or by‑products.\n\n (5) In working out the value of particular non‑originating materials under subsection (2), the following may be deducted:\n\n (a) the costs of freight, insurance, packing and all other costs incurred to transport the materials to the location of the producer of the goods;\n\n (b) duties, taxes and customs brokerage fees on the materials that:\n\n (i) have been paid in either or both of the territory of the United Kingdom and the territory of Australia; and\n\n (ii) have not been waived or refunded; and\n\n (iii) are not refundable or otherwise recoverable;\n\n  including any credit against duties or taxes that have been paid or that are payable;\n\n (c) the costs of waste and spoilage resulting from the use of the materials in the production of the goods, reduced by the value of reusable scrap or by‑products.\n\n9  Value of accessories, spare parts, tools or instructional or other information materials\n\n  If paragraphs 153ZRE(6)(a), (b), (c) and (d) of the Act are satisfied in relation to goods:\n\n (a) the value of the accessories, spare parts, tools or instructional or other information materials must be taken into account for the purposes of working out the regional value content of the goods under Part 3 of this instrument; and\n\n (b) if the accessories, spare parts, tools or instructional or other information materials are originating materials—for the purposes of sections 7 and 8 of this instrument, those accessories, spare parts, tools or instructional or other information materials must be taken into account as originating materials used in the production of the goods; and\n\n (c) if the accessories, spare parts, tools or instructional or other information materials are non‑originating materials—for the purposes of sections 6 and 8 of this instrument, those accessories, spare parts, tools or instructional or other information materials must be taken into account as non‑originating materials used in the production of the goods.\n\n10  Value of packaging material and container\n\n  If paragraphs 153ZRF(1)(a) and (b) of the Act are satisfied in relation to goods and the goods must have a regional value content of not less than a particular percentage worked out in a particular way:\n\n (a) the value of the packaging material or container in which the goods are packaged must be taken into account for the purposes of working out the regional value content of the goods under Part 3 of this instrument; and\n\n (b) if that packaging material or container is an originating material—for the purposes of sections 7 and 8 of this instrument, that packaging material or container must be taken into account as an originating material used in the production of the goods; and\n\n (c) if that packaging material or container is a non‑originating material—for the purposes of sections 6 and 8 of this instrument, that packaging material or container must be taken into account as a non‑originating material used in the production of the goods.\n\nPart 5—Record keeping obligations\n\n \n\n11  Exportation of goods to the United Kingdom—record keeping by exporter who is not the producer of the goods\n\n (1) For the purposes of subsection 126ARB(1) of the Act, an exporter of goods mentioned in that subsection, who issues a declaration of origin for the goods and who is not also the producer of the goods, must keep the following records:\n\n (a) records of the purchase of the goods by the exporter;\n\n (b) records of the purchase of the goods by the person to whom the goods are exported;\n\n (c) evidence that payment has been made for the goods;\n\n (d) evidence of the classification of the goods under the Harmonized System;\n\n (e) if the goods include any accessories, spare parts, tools or instructional or other information materials that were purchased by the exporter:\n\n (i) records of the purchase of the accessories, spare parts, tools or instructional or other information materials; and\n\n (ii) evidence of the value of the accessories, spare parts, tools or instructional or other information materials;\n\n (f) if the goods include any accessories, spare parts, tools or instructional or other information materials that were produced by the exporter:\n\n (i) records of the purchase of all materials that were purchased for use or consumption in the production of the accessories, spare parts, tools or instructional or other information materials; and\n\n (ii) evidence of the value of the materials so purchased; and\n\n (iii) records of the production of the accessories, spare parts, tools or instructional or other information materials;\n\n (g) if the goods are packaged for retail sale in packaging material or a container that was purchased by the exporter:\n\n (i) records of the purchase of the packaging material or container; and\n\n (ii) evidence of the value of the packaging material or container;\n\n (h) if the goods are packaged for retail sale in packaging material or a container that was produced by the exporter:\n\n (i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and\n\n (ii) evidence of the value of the materials so purchased; and\n\n (iii) records of the production of the packaging material or container;\n\n (i) a copy of the declaration of origin for the goods.\n\n (2) The records must be kept for at least 4 years starting on the date the declaration of origin for the goods is issued.\n\n (3) The exporter:\n\n (a) may keep the records at any place (whether or not in Australia); and\n\n (b) must ensure that:\n\n (i) the records are kept in a form that would enable a determination of whether the goods are Australian originating goods; and\n\n (ii) if the records are not in English—the records are kept in a place and form that would enable an English translation to be readily made; and\n\n (iii) if the records are kept by mechanical or electronic means—the records are readily convertible into a hard copy in English.\n\n12  Exportation of goods to the United Kingdom—record keeping by the producer of the goods\n\n (1) For the purposes of subsection 126ARB(1) of the Act, a producer of goods mentioned in that subsection who issues a declaration of origin for the goods, whether or not the producer is the exporter of the goods, must keep the following records:\n\n (a) records of the purchase of the goods;\n\n (b) if the producer is the exporter of the goods—evidence of the classification of the goods under the Harmonized System;\n\n (c) evidence that payment has been made for the goods;\n\n (d) evidence of the value of the goods;\n\n (e) records of the purchase of all materials that were purchased for use or consumption in the production of the goods and evidence of the classification of the materials under the Harmonized System;\n\n (f) evidence of the value of those materials;\n\n (g) records of the production of the goods;\n\n (h) if the goods include any accessories, spare parts, tools or instructional or other information materials that were purchased by the producer:\n\n (i) records of the purchase of the accessories, spare parts, tools or instructional or other information materials; and\n\n (ii) evidence of the value of the accessories, spare parts, tools or instructional or other information materials;\n\n (i) if the goods include any accessories, spare parts, tools or instructional or other information materials that were produced by the producer:\n\n (i) records of the purchase of all materials that were purchased for use or consumption in the production of the accessories, spare parts, tools or instructional or other information materials; and\n\n (ii) evidence of the value of the materials so purchased; and\n\n (iii) records of the production of the accessories, spare parts, tools or instructional or other information materials;\n\n (j) if the goods are packaged for retail sale in packaging material or a container that was purchased by the producer:\n\n (i) records of the purchase of the packaging material or container; and\n\n (ii) evidence of the value of the packaging material or container;\n\n (k) if the goods are packaged for retail sale in packaging material or a container that was produced by the producer:\n\n (i) records of the purchase of all materials that were purchased for use or consumption in the production of the packaging material or container; and\n\n (ii) evidence of the value of the materials so purchased; and\n\n (iii) records of the production of the packaging material or container;\n\n (l) a copy of the declaration of origin for the goods.\n\n (2) The records must be kept for at least 4 years starting on the date the declaration of origin for the goods is issued.\n\n (3) The producer:\n\n (a) may keep the records at any place (whether or not in Australia); and\n\n (b) must ensure that:\n\n (i) the records are kept in a form that would enable a determination of whether the goods are Australian originating goods; and\n\n (ii) if the records are not in English—the records are kept in a place and form that would enable an English translation to be readily made; and\n\n (iii) if the records are kept by mechanical or electronic means—the records are readily convertible into a hard copy in English.\n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":5,"scope_assessment":{"changed":false,"description":"These regulations implement operational rules of origin and valuation mechanisms under the Customs Act for exports to the United Kingdom; they do not expand or narrow the categories of persons or goods covered by the underlying Act but prescribe how origin is determined, documented and calculated (see regs 5–12 and reg 3 authority)."},"complexity_factors":["Multiple valuation methods and formulae (build‑down and build‑up under regs 6–7) require numerical calculations.","Flexible valuation choices for acquired or produced materials (reg 8(2)) create compliance discretion and record‑keeping implications.","Interplay with definitions and provisions in the Customs Act 1901 and referenced WTO Agreement increases legal cross‑referencing.","Special rules for packaging, accessories and treatment of non‑originating inputs (regs 5, 9–10) add conditional complexity.","Detailed record‑keeping requirements (regs 11–12) with language/format and retention constraints (4 years) impose administrative burdens."],"plain_english_summary":"These regulations set the technical rules for claiming Australian origin on goods exported to the United Kingdom. They define when non‑originating inputs can meet tariff‑change tests (reg 5), give two ways to calculate regional value content (regs 6–7), specify how to value materials, packaging and accessories (regs 8–10), and impose four‑year record‑keeping obligations on exporters and producers who issue declarations of origin (regs 11–12). Affected parties bear the compliance and verification costs and may choose among valuation options (reg 8(2))."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":6,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: operationalising the rules of origin chapter of the Australia-UK Free Trade Agreement. The scope covers tariff classification changes, regional value content calculations, valuation methodologies, and record-keeping — all standard components of origin regulations. There is no evidence of scope creep into unrelated policy areas."},"complexity_factors":["Multiple cross-references to the Customs Act 1901 and the Australia-UK Free Trade Agreement (undefined provisions rely on external statutory definitions)","Two alternative mathematical formulas for regional value content with specific defined variables (customs value, originating materials, non-originating materials)","Nested conditional logic in valuation rules — section 8 contains multiple tiers: (a) imported materials, (b) acquired materials, (c) self-produced materials, each with sub-options chosen by the importer","Differential treatment of originating vs non-originating materials in sections 9-10 (packaging and accessories treated differently depending on origin status)","Extensive record-keeping obligations in sections 11-12 with 9-12 specific document categories each, conditional on whether items were purchased or produced","Defined terms rely on subsection 153ZRB(1) of the Customs Act rather than being defined in the instrument itself","Recursive rule in section 5 allowing multiple applications of the same provision for materials produced from other materials"],"plain_english_summary":"These regulations set the technical tests under the Australia–UK Free Trade Agreement for whether exported goods qualify as Australian-origin — covering origin criteria, value calculations, valuation of inputs, and record-keeping — so exporters can claim preferential UK tariffs. They primarily affect Australian manufacturers, exporters, and intermediaries (customs brokers, freight forwarders). The rules matter because they enable tariff reductions while preventing minimal processing or “tariff‑jumping” that would improperly access the FTA’s benefits."}},"importantCases":[],"_links":{"self":"/api/acts/customs-united-kingdom-rules-of-origin-regulations-2022","history":"/api/acts/customs-united-kingdom-rules-of-origin-regulations-2022/history","analysis":"/api/acts/customs-united-kingdom-rules-of-origin-regulations-2022/analysis","conflicts":"/api/acts/customs-united-kingdom-rules-of-origin-regulations-2022/conflicts","importantCases":"/api/acts/customs-united-kingdom-rules-of-origin-regulations-2022/important-cases","documents":"/api/acts/customs-united-kingdom-rules-of-origin-regulations-2022/documents"}}