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Commission Delegated Regulation (EU) 2015/2446 Article 32

Commission Delegated Regulation (EU) 2015/2446 Article 32

Goods the production of which involves more than one country or territory

Article 32

Goods listed in Annex 22-01 shall be considered to have undergone their last substantial processing or working, resulting in the manufacture of a new product or representing an important stage of manufacture, in the country or territory in which the rules set out in that Annex are fulfilled or which is identified by those rules.

Read the full instrument → · Read this in context: Section 1 — Non-preferential origin →

Other provisions in Section 1 — Non-preferential origin

Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗ · Data as of 2026-07-04

CitationArticle 32 of Commission Delegated Regulation (EU) 2015/2446 (LawPlayer, data as of 2026-07-04)

© European Union, https://eur-lex.europa.eu, 1998-2026. Reuse authorised under Commission Decision 2011/833/EU, provided the source is acknowledged.

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