"The basis for determining the non-preferential origin of all products not wholly obtained in a single country is Article 24 CCC. For textiles and some other products this criterion is translated into specific working or processing as mentioned in Annexes 10 and 11 CCIP. For the majority of products however, no specification of what is understood by last substantial transformation has been given. Therefore, for these products the following applies in determining the non-preferential origin.In the HWP the EC has taken positions for all products in the HS nomenclature after extensive consultation. Apart from textiles of Section XI and some specific products, as defined in Annex 11 IPC, these positions are taken as the basis for the interpretation of the criteria of Article 24 CC, namely that of last substantial transformation.As soon as the HWP is finalised and the members of the WTO have accepted the results, these harmonised rules will have to be transposed into a Community legal framework for determining the non-preferential origin of all products."(in Europa)
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"The basis for determining the non-preferential origin of all products not wholly obtained in a single country is Article 24 CCC. For textiles and some other products this criterion is translated into specific working or processing as mentioned in Annexes 10 and 11 CCIP. For the majority of products however, no specification of what is understood by last substantial transformation has been given. Therefore, for these products the following applies in determining the non-preferential origin.In the HWP the EC has taken positions for all products in the HS nomenclature after extensive consultation. Apart from textiles of Section XI and some specific products, as defined in Annex 11 IPC, these positions are taken as the basis for the interpretation of the criteria of Article 24 CC, namely that of last substantial transformation.As soon as the HWP is finalised and the members of the WTO have accepted the results, these harmonised rules will have to be transposed into a Community legal framework for determining the non-preferential origin of all products."(in Europa)