{
  "url": "https://openlegislation.uk/eu-decision-1977-415/annex/division-1/division-C",
  "json_url": "https://openlegislation.uk/eu-decision-1977-415/annex/division-1/division-C.json",
  "legislation": "eudn/1977/415",
  "legislation_title": "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)",
  "legislation_url": "https://openlegislation.uk/eu-decision-1977-415",
  "path": "annex/division/1/division/C",
  "kind": "division",
  "number": "C",
  "heading": "AD VALOREM PERCENTAGE RULE",
  "text": "In order to determine origin by this method, regard is had to the extent of the manufacturing or processing undergone in a country, by reference to the value thereby added to the goods. When this added value equals or exceeds a specified percentage, the goods acquire origin the country where the manufacturing or processing was carried out.\nThe value added may also be calculated by reference to the materials or components of foreign or undetermined origin used in manufacturing or producing the goods. The goods retain origin in a specific country only if the materials or components do not exceed a specified percentage of the value of the finished product.\nIn practice, therefore, this method involves comparison of the value of the materials imported or of undetermined origin with the value of the finished product.\nThe value of constituents imported or of undetermined origin is generally established from the import value or the purchase price. The value of the goods as exported is normally calculated using the cost of manufacture, the ex-works price or the price at exportation.\nThis method may be applied:\neither in combination with the two other methods, by means of the lists of exceptions referred to in A above or the general lists referred to in B, or\nby a general rule prescribing a uniform percentage, without reference to a list of individual products.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/1977/415/annex/division/1/division/C",
    "retrieved_at": "2026-11-01T15:21:05.296166+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}