# 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 6: Standard

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

Operations which do not contribute or which contribute to only a small extent to the essential characteristics or properties of the goods, and in particular operations confined to one or more of those listed below, shall not be regarded as constituting substantial manufacturing or processing:
(a) operations necessary for the preservation of goods during transportation or storage;
(b) operations to improve the packaging or the marketable quality of the goods or to prepare them for shipment, such as breaking bulk, grouping of packages, sorting and grading, repacking;
(c) simple assembly operations;
(d) mixing of goods of different origin, provided that the characteristics of the resulting product are not essentially different from the characteristics of the goods which have been mixed.

---
Source: https://www.legislation.gov.uk/eudn/1977/415/annex/division/4/division/6 (the official version)
Page: https://openlegislation.uk/eu-decision-1977-415/annex/division-4/division-6
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.