Jurisdiction(s):
United Kingdom

Key definition

Rules definition

What does Rules mean? Rules describes the written provisions that govern how a pension scheme operates—especially occupational pension schemes—usually contained in, or annexed to, the trust deed (trust deed and rules). Legislation refers to these as scheme rules (for example, Pensions Act 1995 and Pensions Act 2004 in the UK, and the Pensions Act 1990 in Ireland). Scheme rules set out eligibility, benefit structure (defined benefit or defined contribution), contributions, service and accrual, retirement options and ages, revaluation/indexation, ill‑health and death benefits, transfers in and out, leaver provisions, forfeiture, augmentation, priority on winding‑up, discretions and decision‑making, and the scheme’s amendment and termination powers. They also...

CPTPP Rules of Origin: Practical Guide to Originating Status, Material Valuation, Regional Value Content Methods, Accumulation, De Minimis, Fungible Goods, Packaging, Accessories and Recovered Materials (excluding automotive-specific RVC thresholds)

Published by a LexisNexis International Trade expert

Practice notes

This Practice Note offers practical guidance on the Rules of origin applicable to trade in Goods under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership (CPTPP) between parties. This guidance excludes, in particular, the specific regional value content requirements applicable to certain automotive goods.

Introduction

Rules of Origin are the criteria used to establish a product's origin. Under the CPTPP, these rules are significant for trade between the parties to the CPTPP, because only those goods regarded as originating within CPTPP territories can obtain preferential tariff treatment, most of which is, in practice, zero-rated.

For further direction on trade in goods under the CPTPP, and on the corresponding tariff commitments that apply, please see Practice Note: UK's trade in goods under the Comprehensive and Progressive Agreement for Trans-Pacific Partnership.

Goods that are non-originating are subject to the tariff treatment generally provided for under the World Trade Organization (WTO) framework, under which such goods attract the Most Favoured Nation (MFN) rate that applies to all WTO Member States.

For further guidance on MFN matters, see Practice Note: An introduction to Trade in Goods. For guidance on the WTO’s Agreement on Rules of Origin, see Practice Note: An introduction to the Rules of...

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Web page updated on 21/05/2026

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