Goods the production of which involves more than one country or territory shall be deemed to originate in the country or territory where they underwent their last, substantial, economically-justified processing or working, in an undertaking equipped for that purpose, resulting in the manufacture of a new product or representing an important stage of manufacture.
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 phróiseáil shubstainteach dheireanach nó an t-oibriú substainteach deireanach orthu, a raibh bunús leis an bpróiseáil nó an oibriú sin ó thaobh na heacnamaíochta, i ngnóthas a fheistítear chun na críche sin, a mbeidh monarú táirge nua mar thoradh air nó ar chéim thábhachtach sa mhonarú í.