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Commission Delegated Regulation (EU) 2015/2446Show full title

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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CHAPTER 9U.K. Coffee, tea, maté and spices

Chapter residual rule applicable to mixtures: U.K.
(1)For the purposes of this residual rule, ‘mixing’ means the deliberate and proportionally controlled operation consisting in bringing together two or more fungible materials.U.K.
(2)The origin of a mixture of products of this Chapter shall be the country of origin of the materials that account for more than 50 % by weight of the mixture. The weight of materials of the same origin shall be taken together.U.K.
(3)When none of the materials used meet the percentage required, the origin of the mixture shall be the country in which the mixing was carried out.U.K.
Chapter residual rule: U.K.

Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.

HS 2012 CodeDescription of goodsPrimary rules
-Coffee, not roasted:
0901 11
- -Not decaffeinated
The origin of the goods of this subheading shall be the country where they were obtained in their natural or unprocessed state.
0901 12
- -Decaffeinated
The origin of the goods of this subheading shall be the country where they were obtained in their natural or unprocessed state.
-Coffee, roasted
0901 21
- -Not decaffeinated
CTSH
0901 22
- -Decaffeinated
CTSH

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