Non-preferential rules of origin, pursuant to art. 60 CDU, are based on the concept of ‘wholly obtained’ products and on the criterion of last substantial transformation.
The ‘wholly obtained’ products are those clearly originating in a particular country because, for example, grown (animals and vegetables) or extracted (minerals) there. The substantially transformed products are those - typical of today's cross-country production process - obtained in the country that contributes, for the conferment of the original character, with «the last substantial and economically justified transformation or processing, carried out in a company equipped for that purpose, whether it resulted in the manufacture of a new product or represented an important stage in the manufacturing process».
The complete list of products entirely obtained can be found in art. 31 RD, while the anti-avoidance rule in art. 33 RD.
The provisions on certificates of origin, administrative cooperation and ex-post controls for products subject to special non-preferential import regimes, referred to in Articles 57 to 59 RE, cover all products in general. From a regulatory point of view, Annex 22-01 Royal Decree, with introductory notes and non-preferential list of rules of origin, constitutes a robust set of rules, ordered according to the Sections of the Harmonized System (SA).