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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 or territory or in the Union:
(a)mineral products extracted from its soil or from its seabed;
(b)vegetable products 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 sea-fishing and other products taken from the sea outside the territorial waters by its vessels;
(h)products made on board its factory ships exclusively from the products referred to in (g);
(i)used articles collected there, fit only for the recovery of raw materials;
(j)waste and scrap resulting from manufacturing operations conducted there;
(k)products extracted from the seabed or below the seabed which is situated outside its territorial waters but where the beneficiary country or territory or a Member State has exclusive exploitation rights;
(l)goods produced there exclusively from products specified in (a) to (k).
2.The terms ‘its vessels’ and ‘its factory ships’ in paragraph 1(g) and (h) shall apply only to vessels and factory ships which fulfil the following conditions:
(a)they are registered or recorded in the beneficiary country or territory or in a Member State;
(b)they sail under the flag of a beneficiary country or territory or of a Member State;
(c)they are owned to the extent of at least 50 % by nationals of the beneficiary country or territory or of Member States or by a company with its head office in that beneficiary country or territory or in one of the Member States, of which the manager or managers, chairman of the board of directors or of the supervisory board, and the majority of the members of such boards are nationals of that beneficiary country or territory or of the Member States and of which, in addition, in the case of companies, at least half the capital belongs to that beneficiary country or territory or to the Member States or to public bodies or nationals of that beneficiary country or territory or of the Member States;
(d)the master and officers of the vessels and factory ships are nationals of the beneficiary country or territory or of the Member States;
(e)at least 75 % of the crew are nationals of the beneficiary country or territory or of the Member States.
3.The terms ‘beneficiary country or territory’ and ‘Union’ shall also cover the territorial waters of that beneficiary country or territory or of the Member States.
4.Vessels operating on the high seas, including factory ships on which the fish caught is worked or processed, shall be considered as part of the territory of the beneficiary country or territory or of the Member State to which they belong, provided that they satisfy the conditions set out in paragraph 2.
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