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Commission Delegated Regulation (EU) 2015/2446 Article 49

Commission Delegated Regulation (EU) 2015/2446 Article 49

Unit of qualification

Article 49

1.   The unit of qualification for the application of the provisions of this Subsection shall be the particular product which is considered as the basic unit when determining classification using the Harmonized System. 2.   When a consignment consists of a number of identical products classified under the same heading of the Harmonized System, each individual item shall be taken into account when applying the provisions of this Subsection. 3.   Where, under General Interpretative rule 5 of the Harmonized System, packaging is included with the product for classification purposes, it shall be included for the purposes of determining origin.

Read the full instrument → · Read this in context: Subsection 2 — Definition of the concept of originating products applicable within the framework of the GSP of the union →

Other provisions in Subsection 2 — Definition of the concept of originating products applicable within the framework of the GSP of the union

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 49 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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