Commission Delegated Regulation (EU) 2021/1934 of 30 July 2021 amending Delegated Regulation (EU) 2015/2446 as regards certain provisions relating to the origin of goods

Delegated Regulation (EU) 2015/2446 is amended as follows: (1) in Article 31, point (b) is replaced by the following: (b) ‘vegetable products grown and harvested only there;’; (2) in Article 33, the third paragraph is replaced by the following: ‘For goods not covered by Annex 22-01, where the last working or processing is deemed not to be economically justified, the goods shall be considered to have undergone their last substantial, economically justified processing or working, resulting in the manufacture of a new product or representing an important stage of manufacture, in the country or territory where the major portion of the materials originated. Where the final product is to be classified under Chapters 1 to 29 or 31 to 40 of the Harmonized System, the major portion of the materials shall be determined on the basis of the weight of the materials. Where the final product is to be classified under Chapters 30 or 41 to 97 of the Harmonized System, the major portion of the materials shall be determined on the basis of the value of the materials.’; (3) in Article 34, the following subparagraph is added: ‘For goods covered by Annex 22-01, the Chapter residual rules for those goods shall apply. For goods not covered by Annex 22-01, where the last working or processing is deemed to be a minimal operation, the origin of the final product is the country or territory where the major portion of the materials originated. Where the final product is to be classified under Chapters 1 to 29, or 31 to 40 of the Harmonized System, the major portion of the materials shall be determined on the basis of the weight of the materials. Where the final product is to be classified under Chapters 30 or 41 to 97 of the Harmonized System, the major portion of the materials shall be determined on the basis of the value of the materials.’; (4) in Article 35(3), point (a) is replaced by the following: ‘(a) components without which the proper operation of a piece of equipment, machine, apparatus or vehicle which has been put into free circulation cannot be ensured; and’; (5) Annex 22-01 is amended as set out in Annex I to this Regulation; (6) Annex 22-03 is amended as set out in Annex II to this Regulation; (7) Annex 22-04 is amended as set out in Annex III to this Regulation.

This Regulation shall enter into force on the twentieth day following that of its publication in the Official Journal of the European Union. Points (5), (6) and (7) of Article 1 shall apply from 1 January 2022.