I overensstemmelse med fast praksis i EU's medlemsstater om at anvende EF's forhandlingsposition i WTO's harmoniseringsarbejdsprogram som grundlag for fortolkningen af artikel 24 i EF-toldkodeksen [4] foreskriver de gældende ikke-præferentielle oprindelsesregler i Fællesskabet for multikombinerbare former af DRAMs henhørende under KN-kode 84733010, ex84735010 og ex85489010, at oprindelseslandet er det sidste fremstillingsland, hvor den ved bearbejdning og forarbejdning fremkomne værditilvækst og eventuelt anvendelsen af dele med oprindelse i det pågældende land udgør mindst 45 % af prisen ab fabrik for multikombinerbare former af DRAMs.
Indeed, in line with the constant practice within the EU Member States to use the EC negotiating position in the WTO Harmonisation Working Programme as the basis for the interpretation of Article 24 of the Community Customs Code [4], the non-preferential rules of origin applicable in the Community to multi-combinational forms of DRAMs, falling within CN codes ex84733010, ex84735010, and ex85489010, establish that the country of origin shall be the last country of manufacture where the increase in value acquired as a result of working and processing, and if applicable, the incorporation of parts originating in that country, represent at least 45 % of the ex-works price of the multi-combinational form of DRAMs.