# Council Decision of 3 June 1977 accepting on behalf of the Community several Annexes to the International Convention on the simplification and harmonization of customs procedures (77/415/EEC), Division A: CHANGE OF TARIFF HEADING

Extent: E+W+S+N.I.

The usual method of application is to lay down a general rule whereby the product obtained is considered to have undergone sufficient manufacturing or processing if it falls in a heading of a systematic goods nomenclature different from the headings applicable to each of the materials utilized.
This general rule is usually accompanied by lists of exceptions based on the systematic goods nomenclature; these specify the cases in which a change of heading is not decisive or does not impose further conditions.

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Source: https://www.legislation.gov.uk/eudn/1977/415/annex/division/1/division/A (the official version)
Page: https://openlegislation.uk/eu-decision-1977-415/annex/division-1/division-A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.