General requirements
1. For the purpose of implementing the arrangements governing trade between the customs territory of the Community, hereinafter referred to as "the Community", and Ceuta and Melilla, the following products shall be considered as originating in the Community:
(a) products wholly obtained in the Community within the meaning of Article 5;
(b) products obtained in the Community incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in the Community within the meaning of Article 6;
(c) goods originating in the European Economic Area (EEA) within the meaning of Protocol 4 to the Agreement on the European Economic Area.
2. For the purpose of implementing the arrangements governing trade between the Community and Ceuta and Melilla, the following products shall be considered as originating in Ceuta and Melilla:
(a) products wholly obtained in Ceuta and Melilla within the meaning of Article 5;
(b) products obtained in Ceuta and Melilla incorporating materials which have not been wholly obtained there, provided that such materials have undergone sufficient working or processing in Ceuta and Melilla within the meaning of Article 6.
Cumulation in the Community
1. Without prejudice to Article 2(1), products shall be considered as originating in the Community if they are obtained there by incorporating materials originating in the Community, Ceuta and Melilla or any other country with which the Community has signed a reciprocal agreement whose protocol on rules of origin lays down special provisions for Ceuta and Melilla, provided that the working or processing carried out in the Community goes beyond that referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.
2. Where the working or processing carried out in the Community does not go beyond that referred to in Article 7, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used originating in one of the other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in the Community.
3. Products, originating in one of the countries referred to in paragraph 1, which do not undergo any working or processing in the Community, shall retain their origin if exported into one of those countries.
4. The Commission shall publish in the Official Journal of the European Communities (C series) the list of countries and the date on which the cumulation in the Community may be applied.
Cumulation in Ceuta and Melilla
1. Without prejudice to Article 2(2), products shall be considered as originating in Ceuta and Melilla if they are obtained there by incorporating materials originating in Ceuta and Melilla, the Community or any other country with which the Community has signed a reciprocal agreement whose protocol on rules of origin lays down special provisions for Ceuta and Melilla, provided that the working or processing carried out in Ceuta and Melilla goes beyond that referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.
2. Where the working or processing carried out in Ceuta and Melilla does not go beyond that referred to in Article 7, the product obtained shall be considered as originating in Ceuta and Melilla only where the value added there is greater than the value of the materials used originating in any one of the other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of the originating materials used in the manufacture in Ceuta and Melilla.
3. Products, originating in one of the countries referred to in paragraph 1, which do not undergo any working or processing in Ceuta and Melilla, shall retain their origin if exported into one of these countries.
4. The Commission shall publish in the Official Journal of the European Communities (C Series) the list of countries and the date on which the cumulation in Ceuta and Melilla may be applied.
Wholly-obtained products
1. The following shall be considered as wholly obtained in the Community or in Ceuta and Melilla:
(a) mineral products extracted from their soil or from their seabed;
(b) vegetable products harvested there;
(c) live animals born and raised there;
(d) products from live animals raised there;
(e) products obtained by hunting or fishing conducted there;
(f) products of sea fishing and other products taken from the sea outside the territorial waters of the Community or Ceuta and Melilla by their vessels;
(g) products made aboard their factory ships exclusively from products referred to in point (f);
(h) used articles collected there fit only for the recovery of raw materials, including used tyres fit only for retreading or use as waste;
(i) waste and scrap resulting from manufacturing operations conducted there;
(j) products extracted from marine soil or subsoil outside their territorial waters provided that they have sole rights to work that soil or subsoil;
(k) goods produced there exclusively from products referred to in points (a) to (j).
2. For the purposes of point 1(f) and (g), only the following shall be considered to be vessels and factory ships of the Community and Ceuta and Melilla, vessels and factory ships:
(a) which are registered or recorded in a Member State or, for Ceuta and Melilla, registered in the ship-registers of the competent local authority (Registros de Matrícula de Buques de la respectiva Capitania Marítima);
(b) which sail under the flag of a Member State;
(c) which are owned to an extent of at least 50 % by nationals of Member States, or by a company with its head office in one of these 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 Member States and of which, in addition, in the case of partnerships or limited companies, at least half the capital belongs to those States or to public bodies or nationals of those States;
(d) of which the master and officers are nationals of Member States; and
(e) of which at least 50 % of the crew are nationals of Member States.
Sufficiently worked or processed products
1. For the purposes of Article 2, products which are not wholly obtained are considered to be sufficiently worked or processed when the conditions set out in the list in Annex B are fulfilled.
Those conditions indicate, for all products covered by Protocol 2 to the Act of Accession of Spain and Portugal, the working or processing which must be carried out on non-originating materials used in manufacturing those products and apply only in relation to those materials. Accordingly, it follows that if a product which has acquired originating status by fulfilling the conditions set out in the list is used in the manufacture of another product, the conditions applicable to the product in which it is incorporated do not apply to it, and no account shall be taken of the non-originating materials which may have been used in its manufacture.
2. By way of derogation from paragraph 1, non-originating materials which, according to the conditions set out in the list in Annex B in respect of a given product, should not be used in the manufacture of that product may nevertheless be used, provided that:
(a) their total value does not exceed 10 % of the ex-works price of the product;
(b) any of the percentages given in the list for the maximum value of non-originating materials are not exceeded through the application of this paragraph.
This paragraph shall not apply to products falling within Chapters 50 to 63 of the Harmonised System.
3. Paragraphs 1 and 2 shall apply except as provided in Article 7.
Insufficient working or processing
1. Without prejudice to paragraph 2, the following operations shall be considered as insufficient to confer the status of originating products, whether or not the requirements of Article 6 are satisfied:
(a) operations to ensure the preservation of products in good condition during transport and storage (ventilation, spreading out, drying, chilling, placing in salt, sulphur dioxide or other aqueous solutions, removal of damaged parts and like operations);
(b) simple operations consisting of removal of dust, sifting or screening, sorting, classifying, matching (including the making-up of sets of articles), washing, painting, cutting up;
(c) (i) changes of packaging and breaking up and assembly of packages;
(ii) simple placing in bottles, flasks, bags, cases, boxes, fixing on cards or boards etc., and all other simple packaging operations;
d) affixing marks, labels and other like distinguishing signs on products or their packaging;
e) simple mixing of products, whether or not of different kinds, where one or more components of the mixtures do not meet the conditions laid down in this Annex to enable them to be considered as originating in the Community or in Ceuta and Melilla;
f) simple assembly of parts to constitute a complete product;
g) a combination of two or more operations specified in points (a) to (f);
h) slaughter of animals.
2. All the operations carried out in either the Community or Ceuta and Melilla on a given product shall be considered together when determining whether the working or processing undergone by that product is to be regarded as insufficient within the meaning of paragraph 1.
Unit of qualification
1. The unit of qualification for the application of the provisions of this Regulation shall be the particular product which is considered as the basic unit when determining classification using the nomenclature of the Harmonised System.
Accordingly, it follows that:
(a) when a product composed of a group or assembly of articles is classified under the terms of the Harmonised System in a single heading, the whole constitutes the unit of qualification;
(b) when a consignment consists of a number of identical products classified under the same heading of the Harmonised System, each product must be taken individually when applying the provisions of this Regulation.
2. Where, under General Rule 5 of the Harmonised System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.
Accessories, spare parts and tools
Accessories, spare parts and tools dispatched with a piece of equipment, machine, apparatus or vehicle, which are part of the normal equipment and included in the price thereof or which are not separately invoiced, shall be regarded as one with the piece of equipment, machine, apparatus or vehicle in question.
Sets
Sets, as defined in General Rule 3 of the Harmonised System, shall be regarded as originating when all component products are originating. Nevertheless, when a set is composed of originating and non-originating products, that set as a whole shall be regarded as originating, provided that the value of the non-originating products does not exceed 15 % of the ex-works price of the set.
Neutral elements
In order to determine whether a product is an originating product, it shall not be necessary to determine the origin of the following which might be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machines and tools;
(d) goods which do not enter and which are not intended to enter into the final composition of the product.
CHAPTER III
TERRITORIAL REQUIREMENTS
Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.
