# 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, Division Chapter residual rule:


Where the country of origin cannot be determined by application of the primary rules and the other Chapter residual rule[s], the country of origin of the goods shall be the country in which the major portion of the materials originated, as determined on the basis of the weight of the materials.
HS 2017 Code
Description of goods
Primary rules
1701
Cane or beet sugar and chemically pure sucrose, in solid form
CC
1702
Other sugars, including chemically pure lactose, maltose, glucose and fructose, in solid form; sugar syrups not containing added flavouring or colouring matter; artificial honey, whether or not mixed with natural honey; caramel
As specified for split headings
ex 1702 (a)
-
Chemically pure lactose, maltose, glucose and fructose
CTHS
ex 1702 (b)
-
Other
CC
1703
Molasses resulting from the extraction or refining of sugar
CC
1704
Sugar confectionery (including white chocolate), not containing cocoa
CTH

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Source: https://www.legislation.gov.uk/eur/2015/2446/attachment/10/division/division/SECTION IV/division/CHAPTER 17/division/Chapter residual rule: (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division-SECTION IV/division-CHAPTER 17/division-Chapter residual rule:
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.