Article 14 Principle of territoriality

Except as provided for in Articles 3, 4 and 5 the conditions for acquiring originating status set out in Title II must be fulfilled without interruption in the ESA States or in the Community.

Except as provided for in Articles 3, 4, and 5 where originating goods exported from an ESA State or from the Community to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:

1. (a)

   the returning goods are the same goods as those exported; and

2. (b)

   they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.