# 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 3: Standard

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

Where two or more countries have taken part in the production of the goods, the origin of the goods shall be determined according to the substantial transformation criterion.

---
Source: https://www.legislation.gov.uk/eudn/1977/415/annex/division/4/division/3 (the official version)
Page: https://openlegislation.uk/eu-decision-1977-415/annex/division-4/division-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.