{"@context":"https://schema.org","@type":"DefinedTerm","name":"Last substantial processing or treatment","description":"Pinpointing the country of origin is central to preferential customs law, and last substantial processing or treatment is the key criterion for determining which country earns that status when production has spanned several countries. If a raw material from Country A is processed in Country B prior to export, Country B qualifies as the country of origin—provided the processing clears the threshold of being substantial. What counts as substantial is defined by the rules of origin of the relevant ","inDefinedTermSet":{"@type":"DefinedTermSet","name":"Frachtportal Logistics Glossary","url":"https://www.freight-academy.com/en/glossary"},"url":"https://www.freight-academy.com/en/glossary/last-substantial-processing-or-treatment","inLanguage":"en","dateModified":"2026-06-26T15:22:45.252688","citation":"https://www.iso.org/standard-terminology.html","markdownMirror":"https://www.freight-academy.com/api/md/glossary/en/last-substantial-processing-or-treatment","provider":{"@type":"Organization","name":"Frachtportal","url":"https://www.freight-academy.com"},"quickSummary":"Last substantial processing or treatment · Pinpointing the country of origin is central to preferential customs law, and last substantial processing or treatment is the key criterion for determining which country earns that status when production has spanned several countries. · Quelle: https://www.iso.org/standard-terminology.html"}