33Therefore, the Commission is empowered to adopt, on the basis of Articles 247 and 247a of the Community Customs Code, implementing measures, such as Regulation No 1357/2013, for the purpose of specifying, where there are one or more specific categories of goods whose production involved more than one country, which of those countries the goods must be regarded as originating in, provided that the criteria set out in Article 24 of that code are fulfilled and, consequently, that the country thus selected constitutes, inter alia, the country in which the goods underwent their ‘last substantial processing or working’.
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