http://www.legislation.gov.uk/eur/2015/2446/article/35/2020-01-31Commission 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 CodeCommission Delegated Regulation (EU) 2015/2446Commission 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 CodeKing's Printer of Acts of Parliamenthttps://webarchive.nationalarchives.gov.uk/eu-exit/https://eur-lex.europa.eu/legal-content/EN/TXT/?uri=CELEX:02015R2446-20190725texttext/xmlen2024-06-052019-07-25<num>TITLE II</num><heading><b>FACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTIES AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED</b></heading><chapter eId="title-II-chapter-1"><num><i>CHAPTER 1</i></num><heading><b> <i>Origin of goods</i> </b></heading><section eId="title-II-chapter-1-section-1"><num><inline name="expanded">Section 1</inline></num><heading><inline name="expanded"> <b>Non-preferential origin</b> </inline></heading><article eId="article-35" uk:target="true"><num>Article 35</num><heading>Accessories, spare parts or tools(Article 60 of the Code)</heading><paragraph eId="article-35-1"><num>1.</num><content><p>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.</p></content></paragraph><paragraph eId="article-35-2"><num>2.</num><content><p>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.</p></content></paragraph><paragraph eId="article-35-3"><num>3.</num><intro><p>For the purposes of this article, essential spare parts shall mean parts which are:</p></intro><level class="para1"><num>(a)</num><content><p>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</p></content></level><level class="para1"><num>(b)</num><content><p>characteristic of those goods; and</p></content></level><level class="para1"><num>(c)</num><content><p>intended for their normal maintenance and to replace parts of the same kind which are damaged or have become unserviceable.</p></content></level></paragraph></article></section></chapter>
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