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Commission Delegated Regulation (EU) 2015/2446 Article 56

Commission Delegated Regulation (EU) 2015/2446 Article 56

Extended cumulation

Article 56

1.   At the request of any beneficiary country’s authorities, extended cumulation between a beneficiary country and a country with which the Union has a free-trade agreement in accordance with Article XXIV of the General Agreement on Tariffs and Trade (GATT) in force, may be granted by the Commission, provided that each of the following conditions is met: (a) the countries involved in the cumulation have undertaken to comply or ensure compliance with this Subsection, Subsection 2 and all other provisions concerning the implementation of the rules of origin, and to provide the administrative co-operation necessary to ensure the correct implementation of this subsection and Subsection 2 both with regard to the Union and also between themselves; (b) the undertaking referred to in point (a) has been notified to the Commission by the beneficiary country concerned. The request referred to in the first sub-paragraph shall contain a list of the materials concerned by the cumulation and shall be supported with evidence that the conditions laid down in points (a) and (b) of the first sub-paragraph are met. It shall be addressed to the Commission. Where the materials concerned change, another request shall be submitted. Materials falling within Chapters 1 to 24 of the Harmonized System shall be excluded from extended cumulation. 2.   In cases of extended cumulation referred to in paragraph 1, the origin of the materials used and the documentary proof of origin applicable shall be determined in accordance with the rules laid down in the relevant free-trade agreement. The origin of the products to be exported to the Union shall be determined in accordance with the rules of origin laid down in Subsection 2. In order for the obtained product to acquire originating status, it shall not be necessary that the materials originating in a country with which the Union has a free-trade agreement and used in a beneficiary country in the manufacture of the product to be exported to the Union have undergone sufficient working or processing, provided that the working or processing carried out in the beneficiary country concerned goes beyond the operations described in Article 47(1). 3.   The Commission will publish in the Official Journal of the European Union (C series) the date on which the extended cumulation takes effect, the countries involved in that cumulation and the list of materials in relation to which the cumulation applies.

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 56 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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