'The conditions set out in Subsection 4 and in this subsection for acquiring originating status must continue to be fulfilled at all times in the beneficiary country or territory or in the Union.
If originating products exported from the beneficiary country or territory or from the Union to another country are returned, they shall be considered as non-originating unless it can be demonstrated to the satisfaction of the competent authorities that the following conditions are fulfilled:
(a)
the returned products are the same as those which were exported;
(b)
they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.
Other provisions in Subsection 5 — Territorial requirements applicable within the framework of the Rules of Origin for the purposes of preferential tariff measures adopted unilaterally by the Union for certain countries or territories
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 68 of Commission Delegated Regulation (EU) 2015/2446 (LawPlayer, data as of 2026-07-04)
