Article 36 Neutral elements and packing(Article 60 of the Code)

United Kingdom

In order to determine whether goods originate in a country or territory, the origin of the following elements shall not be taken into account:

(a)

energy and fuel;

(b)

plant and equipment;

(c)

machines and tools;

(d)

materials which neither enter into the final composition of the goods nor are intended to do so.

Where, under general rule 5 for the interpretation of the combined nomenclature set out in Annex I to Council Regulation (EEC) No 2658/87^f1, packing materials and packing containers are considered as part of the product for classification purposes, they shall be disregarded for the purpose of determining origin, except where the rule in Annex 22-01 for the goods concerned is based on an added value percentage.

Annotations

Footnotes

f1: Council Regulation (EEC) No 2658/87 of 23 July 1987 on the tariff and statistical nomenclature and on the Common Customs Tariff (OJ L 256, 7.9.1987, p. 1).