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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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1.The following shall be considered as wholly obtained in a beneficiary country:
(a)mineral products extracted from its soil or from its seabed;
(b)plants and vegetable products grown or harvested there;
(c)live animals born and raised there;
(d)products from live animals raised there;
(e)products from slaughtered animals born and raised there;
(f)products obtained by hunting or fishing conducted there;
(g)products of aquaculture where the fish, crustaceans and molluscs are born and raised there;
(h)products of sea fishing and other products taken from the sea outside any territorial sea by its vessels;
(i)products made on board its factory ships exclusively from the products referred to in point (h);
(j)used articles collected there that are fit only for the recovery of raw materials;
(k)waste and scrap resulting from manufacturing operations conducted there;
(l)products extracted from the seabed or below the seabed which is situated outside any territorial sea but where it has exclusive exploitation rights;
(m)goods produced there exclusively from products specified in points (a) to (l).
2.The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(h) and (i) shall apply only to vessels and factory ships which meet each of the following requirements:
(a)they are registered in the beneficiary country or in a Member State;
(b)they sail under the flag of the beneficiary country or of a Member State;
(c)they meet one of the following conditions:
they are at least 50 % owned by nationals of the beneficiary country or of Member States, or
they are owned by companies:
which have their head office and their main place of business in the beneficiary country or in Member States, and
which are at least 50 % owned by the beneficiary country or Member States or public entities or nationals of the beneficiary country or Member States.
3.The conditions of paragraph 2 may each be fulfilled in Member States or in different beneficiary countries insofar as all the beneficiary countries involved benefit from regional cumulation in accordance with Article 55(1) and (5). In this case, the products shall be deemed to have the origin of the beneficiary country under which flag the vessel or factory ship sails in accordance with point (b) of paragraph 2.
The first sub-paragraph shall apply only provided that the conditions laid down in Article 55(2)(a), (c) and (d) have been fulfilled.
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