Selon le code des douanes communautaire , des marchandises sont originaires d’un pays si elles y sont entièrement obtenues ou, lorsque plusieurs pays sont en cause, si elles y ont subi la dernière transformation ou ouvraison dite “ substantielle ”.
Under the Community Customs Code , goods are deemed to originate in a country if they are wholly obtained or produced in that country or, where several countries are involved, if they underwent their last, 'substantial', processing or working in that country.