Judgment_paragraph 20 · Brother International GmbH v Hauptzollamt Gießen (C-26/88)

20In view however of the variety of operations which may be described as assembly there are situations where consideration on the basis of technical criteria may not be decisive in determining the origin of goods. In such cases it is necessary to take account of the value added by the assembly as an ancillary criterion.

Brother International GmbH v Hauptzollamt Gießen (C-26/88)

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