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Commission Delegated Regulation (EU) 2015/2446 Article 53

Commission Delegated Regulation (EU) 2015/2446 Article 53

Bilateral cumulation

Article 53

Bilateral cumulation shall allow products originating in the Union to be considered as materials originating in a beneficiary country when incorporated into a product manufactured in that country, provided that the working or processing carried out there goes beyond the operations described in Article 47(1). Articles 41 to 52, and provisions concerning subsequent verification of proofs of origin shall apply mutatis mutandis to exports from the Union to a beneficiary country for the purposes of bilateral cumulation.

Read the full instrument → · Read this in context: Subsection 3 — Rules on cumulation and management of stocks of materials applicable within the framework of the GSP of the Union →

Other provisions in Subsection 3 — Rules on cumulation and management of stocks of materials 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 53 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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