{
  "url": "https://openlegislation.uk/eu-decision-2019-1355/attachment-2/article-14",
  "json_url": "https://openlegislation.uk/eu-decision-2019-1355/attachment-2/article-14.json",
  "legislation": "eudn/2019/1355",
  "legislation_title": "Council Decision (EU) 2019/1355 of 15 July 2019 on the position to be taken on behalf of the European Union in the EPA Committee established under the stepping stone Economic Partnership Agreement between Côte d’Ivoire, of the one part, and the European Community and its Member States, of the other part, as regards the adoption of Protocol 1 concerning the definition of the concept of ‘originating products’ and methods of administrative cooperation",
  "legislation_url": "https://openlegislation.uk/eu-decision-2019-1355",
  "path": "attachment/2/article/14",
  "kind": "article",
  "number": "14",
  "heading": "Principle of territoriality",
  "text": "1. The conditions for acquiring originating status set out in Title II of this Protocol shall be fulfilled without interruption in Côte d'Ivoire or in the European Union, subject to Articles 6, 7 and 8 of this Protocol.\n2. Except as provided for in Articles 6, 7, and 8, where originating goods exported from Côte d'Ivoire or from the European Union to another country return, they must be considered as non-originating, unless it can be demonstrated to the satisfaction of the customs authorities that:\n(a) the returning goods are the same goods as those exported; and\n(b) they have not undergone any operation beyond that necessary to preserve them in good condition while in that country or while being exported.\n3. The acquisition of originating status in accordance with the conditions set out in Title II of this Protocol shall not be affected by working or processing done outside the European Union or Côte d'Ivoire on products exported from the European Union or from Côte d'Ivoire and subsequently re-imported there, provided that:\n(a) those products are wholly obtained in the European Union or in Côte d'Ivoire or have undergone working or processing which goes beyond the operations referred to in Article 5 of this Protocol prior to being exported; and\n(b) it can be demonstrated to the satisfaction of the customs authorities that:\n(i) any working or processing done outside the European Union or outside Côte d'Ivoire has been done under the outward processing arrangements, or similar arrangements;\n(ii) the re-imported goods have been obtained by working or processing the exported materials; and\n(iii) all costs arising outside Côte d'Ivoire or the European Union, including the value of the materials incorporated there, do not exceed 10 % of the ex-works price of the end product for which originating status is claimed.\n4. For goods meeting the conditions of paragraph 3 of this Article, all costs arising outside Côte d'Ivoire or the European Union, including the value of the materials incorporated there, shall be treated as non-originating materials. The originating status of the goods shall then be determined by applying the rules laid down in Annex II to this Protocol by combining the total value of the non-originating materials used both inside and outside the European Union or Côte d'Ivoire.\n5. Paragraphs 3 and 4 of this Article shall not apply to products which can be considered sufficiently worked or processed only if the general tolerance referred to in Article 4(4) of this Protocol is applied.\n6. Paragraphs 3 and 4 of this Article shall not apply to products of Chapters 50 to 63 of the Harmonised System.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eudn/2019/1355/attachment/2/article/14",
    "retrieved_at": "2026-11-01T15:12:35.726339+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."
}