Section 1

Articles 36, 37 and 38 lay down rules for the determination of the non-preferential origin of goods for the purposes of applying the following: the Common Customs Tariff with the exception of the measures referred to in Article 33(2)(d) and (e); measures, other than tariff measures, established by Community provisions governing specific fields relating to trade in goods; other Community measures relating to the origin of goods. Goods wholly obtained in a single country or territory shall be regarded as having their origin in that country or territory. Goods the production of which involved more than one country or territory shall be deemed to originate in the country or territory where they underwent their last substantial transformation. Where an origin has been indicated in the customs declaration pursuant to customs legislation, the customs authorities may require the declarant to prove the origin of the goods. Where proof of origin of goods is provided pursuant to customs legislation or other Community legislation governing specific fields, the customs authorities may, in the event of reasonable doubt, require any additional evidence needed in order to ensure that the indication of origin does comply with the rules laid down by the relevant Community legislation. A document proving origin may be issued in the Community where the exigencies of trade so require. The Commission shall, in accordance with the regulatory procedure referred to in Article 184(2), adopt measures for the implementation of Articles 36 and 37.

← CHAPTER 2 · All articles · Article 35 →

Source: EUR-Lex (Cellar) · retrieved 2026-11-07 · Text as adopted (Official Journal); later amendments are not incorporated in this text.