Substantial processing or treatment
Quelle: https://ec.europa.eu/taxation_customs/business/calculation-customs-duties/origin/goods-origin-rules_en
Definition: Substantial processing or treatment refers to a processing or handling of goods that significantly alters their essential characteristics or value, and/or determines or alters their country of origin under origin rules. It covers operations that are essential to the economic value creation or functionality of the goods.
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