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Commission Delegated Regulation (EU) 2015/2446Dangos y teitl llawn

Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code

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Section 1 U.K. Non-preferential origin

Article 31U.K.Goods wholly obtained in a single country or territory(Article 60(1) of the Code)

The following goods shall be considered as wholly obtained in a single country or territory:

(a)

mineral products extracted within that country or territory;

(b)

vegetable products harvested there;

(c)

live animals born and raised there;

(d)

products derived from live animals raised there;

(e)

products of hunting or fishing carried on there;

(f)

products of sea fishing and other products taken by vessels registered in the country or territory concerned and flying the flag of that country or territory from the sea outside any country’s territorial waters;

(g)

goods obtained or produced on board factory ships from the products referred to in point (f) originating in that country or territory, provided that such factory ships are registered in that country or territory and fly its flag;

(h)

products taken from the seabed or subsoil beneath the seabed outside the territorial waters provided that that country or territory has exclusive rights to exploit that seabed or subsoil;

(i)

waste and scrap products derived from manufacturing operations and used articles, if they were collected there and are fit only for recovery of raw materials;

(j)

goods produced there exclusively from products specified in points (a) to (i).

Article 32U.K.Goods the production of which involves more than one country or territory(Article 60(2) of the Code)

Goods listed in Annex 22-01 shall be considered to have undergone their last substantial processing or working, resulting in the manufacture of a new product or representing an important stage of manufacture, in the country or territory in which the rules set out in that Annex are fulfilled or which is identified by those rules.

Article 33U.K.Processing or working operations which are not economically justified(Article 60(2) of the Code)

Any processing or working operation carried out in another country or territory shall be deemed not to be economically justified if it is established on the basis of the available facts that the purpose of that operation was to avoid the application of the measures referred to in Article 59 of the Code.

For goods covered by Annex 22-01, the Chapter residual rules for those goods shall apply.

For goods not covered by Annex 22-01,where the last working or processing is deemed not to be economically justified, the goods shall be considered to have undergone their last substantial, economically justified processing or working, resulting in the manufacture of a new product or representing an important stage of manufacture, in the country or territory where the major portion of the materials originated, as determined on the basis of the value of the materials.

Article 34U.K.Minimal operations(Article 60(2) of the Code)

The following shall not be considered as substantial, economically justified processing or working for the purposes of conferring origin:

(a)

operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, removal of damaged parts and similar operations) or operations facilitating shipment or transport;

(b)

simple operations consisting of the removal of dust, sifting or screening, sorting, classifying, matching, washing, cutting up;

(c)

changes of packing and the breaking-up and assembly of consignments, the simple placing in bottles, cans, flasks, bags, cases, boxes, fixing on cards or boards, and all other simple packaging operations;

(d)

putting up of goods in sets or ensembles or putting up for sale;

(e)

affixing of marks, labels or other similar distinguishing signs on products or their packaging;

(f)

simple assembly of parts of products to constitute a complete product;

(g)

disassembly or change of use;

(h)

a combination of two or more operations specified in points (a) to (g).

Article 35U.K.Accessories, spare parts or tools(Article 60 of the Code)

1.Accessories, spare parts or tools which are delivered with any of the goods listed in Sections XVI, XVII and XVIII of the Combined Nomenclature and which form part of its standard equipment shall be deemed to have the same origin as those goods.

2.Essential spare parts for use with any of the goods listed in Sections XVI, XVII and XVIII of the Combined Nomenclature previously released for free circulation in the Union shall be deemed to have the same origin as those goods if the incorporation of the essential spare parts at the production stage would not have changed their origin.

3.For the purposes of this article, essential spare parts shall mean parts which are:

(a)components without which the proper operation of a piece of equipment, machine, apparatus or vehicle which have been put into free circulation or previously exported cannot be ensured; and

(b)characteristic of those goods; and

(c)intended for their normal maintenance and to replace parts of the same kind which are damaged or have become unserviceable.

Article 36U.K.Neutral elements and packing(Article 60 of the Code)

1.In order to determine whether goods originate in a country or territory, the origin of the following elements shall not be taken into account:

(a)energy and fuel;

(b)plant and equipment;

(c)machines and tools;

(d)materials which neither enter into the final composition of the goods nor are intended to do so.

2.Where, under general rule 5 for the interpretation of the combined nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87(1), packing materials and packing containers are considered as part of the product for classification purposes, they shall be disregarded for the purpose of determining origin, except where the rule in Annex 22-01 for the goods concerned is based on an added value percentage.

(1)

Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).

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