Division 3 ‘Country of origin’ means the Member State or the country where the goods originate.

Goods which are wholly obtained or produced in a single Member State or country or territory originate in that Member State or country or territory.

Goods whose production involved more than one Member State or country or territory shall be deemed to originate in the Member State or country or territory where they underwent their last, substantial, economically justified processing or working in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture.

Origin of non-Union goods is determined in accordance with the provisions of the Union Customs Code laying down the rules on non-preferential origin.