The Origin of Goods (Petroleum Products) Regulations 1987
These Regulations, which come into force on 1st January 1988, lay down the conditions under which certain petroleum products, specified in the Schedule to the Regulations, are to be treated as originating in a country for the purposes of preferential rates of, or exemption from, customs duties charged in accordance with section 5(1) and (2) of the European Communities Act 1972. They revoke and re-enact with appropriate amendments the provisions of the Origin of Goods (Petroleum Products) Regulations 1977 in order to apply the Combined Nomenclature of the European Communities in respect of these products as from 1st January 1988. There are at present no Community origin regulations for these products.