Article 14
In order to determine whether a product is an originating product, no account shall be taken of the origin of the following which might be used in its manufacture: energy and fuel; plant and equipment; machines and tools; any other goods which do not enter, and which are not intended to enter, into the final composition of the product.
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Source: EUR-Lex (Cellar) · retrieved 2026-11-02 · Text as adopted (Official Journal); later amendments are not incorporated in this text.