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EAC

Goods are considered originating if they have been produced in the member States wholly or partially from materials imported from outside the member States or of undetermined origin provided that:

  • The c.i.f. value of those materials does not exceed 60% of the total cost of the materials used in the production of the goods;
  • The value added resulting from the process of production accounts for at least 35% of the ex-factory cost of the goods;
  • Manufacture from materials classified within a heading other than that of the product - Use of materials classified in a heading other than that of the product is considered substantial transformation.

EU GSP

  • Manufacture from materials of any heading, except that of the product
Exception: Articles and equipment for general physical exercise, gymnastics, athletics, other sports (including table-tennis) or outdoor games, not specified or included elsewhere in this chapter; swimming pools and paddling pools Except: Golf clubs and parts thereo

Exception: Golf clubs and parts thereof, of heading 9506