# 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 1.1


References to ‘manufacturing’, ‘producing’ or ‘processing’ goods include any kind of working, assembly or processing operation.
Methods of obtaining goods include manufacturing, producing, processing, raising, growing, breeding, mining, extracting, harvesting, fishing, trapping, gathering, collecting, hunting and capturing.

---
Source: https://www.legislation.gov.uk/eur/2015/2446/attachment/10/division/division/division/1./division/1.1. (the official version)
Page: https://openlegislation.uk/eu-regulation-2015-2446/attachment-10/division/division/division-1./division-1.1.
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.