Earraí a bhfuil níos mó ná tír nó críoch amháin bainteach lena dtáirgeadh, measfar gur de thionscnamh na tíre nó na críche ina ndearnadh an claochlú substainteach deireanach orthu iad.
Goods the production of which involved more than one country or territory shall be deemed to originate in the country or territory where they underwent their last substantial transformation.
Réasúnú leis an measúnú ar an tionscnamh a dhéanann an t-údarás custaim (earraí a fhaightear go hiomlán, claochlú substainteach deireanach, oibriú nó próiseáil leordhóthanach, carnadh tionscnaimh, eile).
Justification of the assessment of the origin by the customs authority (goods wholly obtained, last substantial transformation, sufficient working or processing, cumulation of origin, other).
I gcás ina n-éileoidh riachtanais trádála amhlaidh, féadfar doiciméad lena gcruthófar tionscnamh a eisiúint san Aontas, i gcomhréir leis na rialacha tionscnaimh atá i bhfeidhm sa tír nó sa chríoch chinn scríbe nó le haon mhodh eile lena n-aithnítear an tír ina bhfuarthas na hearraí go huile nó ina ndearnadh an claochlú substainteach deireanach orthu.
Where the exigencies of trade so require, a document proving origin may be issued in the Union in accordance with the rules of origin in force in the country or territory of destination or any other method identifying the country where the goods were wholly obtained or underwent their last substantial transformation.
I gcás ina n-éileoidh riachtanais trádála amhlaidh, féadfar doiciméad lena gcruthófar tionscnamh a eisiúint san Aontas, i gcomhréir leis na rialacha tionscnaimh atá i bhfeidhm sa tír nó sa chríoch chinn scríbe nó le haon mhodh eile lena n-aithnítear an tír ina bhfuarthas na hearraí go huile nó ina ndearnadh an claochlú substainteach deireanach orthu.
Where the exigencies of trade so require, a document proving origin may be issued in the Union in accordance with the rules of origin in force in the country or territory of destination or any other method identifying the country where the goods were wholly obtained or underwent their last substantial transformation.
Leagtar amach in Iarscríbhinn 22-01 de Rialachán Tarmligthe (AE) 2015/2446 rialacha sonracha chun an tír ina ndearnadh an claochlú substainteach deireanach ar earraí áirithe a chinneadh de réir bhrí Airteagal 32 den Rialachán sin.
Annex 22-01 of Delegated Regulation (EU) 2015/2446 sets out specific rules for determining the country where certain goods have undergone their last substantial transformation within the meaning of Article 32 of that Regulation.