# 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: Definitions

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

For the purpose of this Annex:
(a) the term ‘country of origin of goods’ means the country in which the goods have been produced or manufactured, according to the criteria laid down for the purposes of application of the customs tariff, of quantitative restrictions or of any other measure related to trade;
Note
In this definition the word ‘country’ may include a group of countries, a region or a part of a country.
(b) the term ‘rules of origin’ means the specific provisions, developed from principles established by national legislation or international agreements (‘origin criteria’), applied by a country to determine the origin of goods;
(c) the term ‘substantial transformation criterion’ means the criterion according to which origin is determined by regarding as the country of origin the country in which the last substantial manufacturing or processing, deemed sufficient to give the commodity its essential character, has been carried out;
(d) the term ‘customs control’ means the measures applied to ensure compliance with the laws and regulations which the customs are responsible for enforcing.

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Source: https://www.legislation.gov.uk/eudn/1977/415/annex/division/2 (the official version)
Page: https://openlegislation.uk/eu-decision-1977-415/annex/division-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.