Article 9

1. Without prejudice to Article 2 of this Annex, materials originating in countries and territories set out in paragraph 2 of this Article shall be considered as materials originating in an OCTs when incorporated into a product obtained there, provided they have undergone working or processing which goes beyond the operations referred to in Article 5(1) of this Annex. 2. For the purposes of paragraph 1, materials shall originate from a country or territory: benefiting from the ‘Special arrangement for least developed countries’ set out in the Generalised System of Preferences (GSP) (2); benefiting from duty-free quota-free access to the market of the Union at HS 6-digit level under the general arrangement of the GSP (3). 3. The origin of the materials of the countries or territories concerned shall be determined according to the rules of origin laid down pursuant to Article 33 of Regulation (EU) No 978/2012 and in accordance with Articles 32 or 41 of this Annex. 4. The cumulation provided for in this paragraph shall not apply to the following: materials which at importation to the Union are subject to antidumping or countervailing duties when originating from the country which is subject to these antidumping or countervailing duties; tuna products classified under Harmonised System Chapters 3 and 16, which are covered by Article 7 and 12 of Regulation (EU) No 978/2012, and subsequent amending and corresponding legal acts; materials which are covered by Articles 22 and 30 of Regulation (EU) No 978/2012, and subsequent amending and corresponding legal acts. 5. The cumulation provided for in paragraph 1 of this Article may only be applied provided that: the countries or territories involved in the cumulation have undertaken to comply or ensure compliance with this Annex and to provide the administrative cooperation necessary to ensure the correct implementation of this Annex, both with regard to the Union and between themselves; the undertaking referred to in point (a) has been notified to the Commission by the OCTs concerned. 6. The Commission shall publish in the Official Journal of the European Union (C series) the date on which the cumulation provided for in this Article may be applied with those countries or territories listed in this Article which have fulfilled the necessary requirements.

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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.