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.