Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (c. 2447)

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

CHAPTER 2 Origin of goods

Section 2 Preferential origin

Subsection 12 Other provisions applicable within the framework of the rules of origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories

Article 126 Ceuta and Melilla(Article 64(1) of the Code)

1. This Subsection shall apply mutatis mutandis in determining whether products may be regarded as originating in the exporting beneficiary countries or territories benefiting from the preferences when imported into Ceuta and Melilla or as originating in Ceuta and Melilla.

2. Ceuta and Melilla shall be regarded as a single territory.

3. The provisions of this Subsection concerning the issue, use and subsequent verification of movement certificates EUR.1 shall apply mutatis mutandis to products originating in Ceuta and Melilla.

4. The Spanish customs authorities shall be responsible for the application of this Subsection in Ceuta and Melilla.