Art.48c Other products, in particular industrial products 59
1 The origin of other products, in particular industrial products, corresponds to the place where at least 60 per cent of the manufacturing costs are incurred. 2 For the calculation under paragraph 1, the following shall be taken into account:
3 Excluded from the calculation under paragraph 1 are:
4 In addition, the indication of source must correspond to the place where the activity, which gave the product its essential characteristics, took place. In all cases, an essential manufacturing step must have been carried out at this place. 59Inserted by No I of the FA of 21 June 2013, in force since 1 Jan. 2017 (AS 2015 3631; BBl 2009 8533). |