TITLE IIFACTORS ON THE BASIS OF WHICH IMPORT OR EXPORT DUTY AND OTHER MEASURES IN RESPECT OF TRADE IN GOODS ARE APPLIED

CHAPTER 2Origin of goods

Section 1Non-preferential origin

Article 60Acquisition of origin

1

Goods wholly obtained in a single country or territory shall be regarded as having their origin in that country or territory.

2

Goods the production of which involves more than one country or territory shall be deemed to originate in the country or territory where they underwent their last, substantial, economically-justified processing or working, in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture.