{
  "url": "https://openlegislation.uk/eu-decision-1977-415/annex/division-4/division-3/annotations/1/annotation/2",
  "json_url": "https://openlegislation.uk/eu-decision-1977-415/annex/division-4/division-3/annotations/1/annotation/2.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/4/division/3/annotations/1/annotation/2",
  "kind": "division",
  "number": "2",
  "heading": "In order to determine whether the conditions relating to substantial transformation are met, use may be made of the structure of a tariff classification system such as the Brussels Nomenclature by laying down a general rule accompanied by lists of exceptions.",
  "text": "Under this general rule the product obtained is considered to have undergone sufficient manufacturing or processing if it falls in a heading of the tariff classification system different from the headings applicable to each of the materials utilized.\nThe lits of exceptions may cite:\n(a) the manufacturing or processing operations which, although they entail a change in the tariff classification heading, are not regarded as substantial or are regarded as substantial only under certain conditions;\n(b) the manufacturing or processing operations which, although they do not entail a change in the tariff classification heading, are regarded as substantial under certain conditions.\nThe conditions referred to in (a) and (b) may relate either to a type of treatment undergone by the goods or to an ad valorem percentage rule.",
  "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/4/division/3/annotations/1/annotation/2",
    "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."
}