Exclusions from mutual recognition and non-discrimination for goods
There are certain specific exclusions from mutual recognition and non-discrimination for goods. An exclusion is a policy area, area of regulation or type of relevant requirement that is not subject to the principles. The Act provides the Secretary of State with a power to amend these exclusions to retain flexibility for the internal market system in response to changes in market conditions. There is a requirement on the Secretary of State to seek the consent of the devolved administrations before exercising this power. If consent is not given by any of the devolved administrations within a month, the Secretary of State may still exercise the power, however, before doing so, the Secretary of State must publish an explanation for proceeding in the absence of consent.
	Tax, rates, duties and similar charges are explicitly excluded from the market access principles.
	There are certain other areas which will be excluded from the scope of mutual recognition but included within the scope of non-discrimination. These are:
Chemicals in relation to authorisations and restrictions under the UK Registration, Evaluation, Authorisation and Restriction of Chemicals (REACH) regime;
Legislation aimed to prevent or reduce the movement of unsafe food or feed that poses a serious threat to the health of humans or animals;
Pesticides in relation to the authorisation for sale of products and approval of active substances; and
Fertilisers in relation to safeguarding measures taken by each administration.
	Certain sanitary and phytosanitary (SPS) measures relating to animal and plant health serious threats are excluded from mutual recognition and non-discrimination. This ensures that the sanitary and phytosanitary measures can be implemented, effectively taking account of differences in pest and disease prevalence across the UK, and in a way that prevents the spread of pest and disease in practice. Any measure falling under this exclusion needs to be supported by a risk assessment demonstrating the measure was reasonable and justified.
	A relevant requirement made by an Act of Parliament, or under an Act of Parliament, which has effect in more than one part of the UK is excluded from the principle of indirect discrimination where the place of origin and place of destination are both covered by the relevant requirement. For example, a relevant requirement under Act of Parliament that applies to both England and Wales will be excluded from indirect discrimination if the good originated in England and was destined for Wales, or vice versa.
	See Schedule 1 for the full list of goods exclusions.