# Commission Delegated Regulation (EU) 2015/2446 of 28 July 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Code, Article 52: Neutral elements(Article 64(3) of the Code)

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

In order to determine whether a product is an originating product, no account shall be taken of the origin of the following which might be used in its manufacture:
(a) energy and fuel;
(b) plant and equipment;
(c) machines and tools;
(d) any other goods which do not enter, and which are not intended to enter, into the final composition of the product.

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Source: https://www.legislation.gov.uk/eur/2015/2446/article/52 (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/article-52
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.