The Commission shall be empowered to adopt delegated acts in accordance with Article 284, laying down the rules under which goods, whose determination of non-preferential origin is required for the purposes of applying the Union measures referred to in Article 59, are considered as wholly obtained in a single country or territory or to have undergone 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 in a country or territory, in accordance with Article 60.
Tabharfar de chumhacht don Choimisiún gníomhartha tarmligthe a ghlacadh i gcomhréir le hAirteagal 284 ina leagtar síos na rialacha faoina measfar go bhfuarthas earraí, a bhfuil cinneadh maidir le tionscnamh neamhfhabhrach ag teastáil ina leith chun bearta an Aontais dá dtagraítear in Airteagal 59 a chur i bhfeidhm, go huile i dtír nó i gcríoch amháin nó a meastar go 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 bhfuil monarú táirge nua mar thoradh air nó ar céim thábhachtach sa mhonarú í, i dtír nó i gcríoch, i gcomhréir le hAirteagal 60.