Article 12
Principle of territoriality 1. Except as provided for in Article 2(1)(c) and Articles 3 and 4, the conditions for acquiring originating status set out in Chapter II must be fulfilled at all times and without interruption in the Community or in Ceuta and Melilla. 2. Except as provided for in Articles 3 and 4, where originating goods exported from the Community or Ceuta and Melilla to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that: (a) the returning goods are the same as those which were exported; and (b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.