The origin of other products, in particular industrial products, corresponds to the place where at least 60 per cent of the manufacturing costs are incurred.
For the calculation under paragraph 1, the following shall be taken into account:
production and assembly costs;
research and development costs;
costs for quality assurance and certification which are prescribed by law or standardised in an economic sector.
Excluded from the calculation under paragraph 1 are:
costs for natural products which, due to natural conditions, cannot be produced at the place of origin;
costs for raw materials which, in accordance with an ordinance under Article 50 paragraph 2, are not available in sufficient quantities at the place of origin for objective reasons;
packaging costs;
transport costs;
the costs for commercialisation of the goods, such as costs for marketing and customer service.
In addition, the indication of source must correspond to the place where the activity, which gave the product its essential characteristics, took place. In all cases, an essential manufacturing step must have been carried out at this place.
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