38That origin must, in any event, be determined in the light of the decisive criterion that is constituted by the ‘last substantial processing or working’ of the goods concerned (see, to that effect, judgments of 13 December 1989, Brother International, C‑26/88, EU:C:1989:637, paragraph 15, and of 11 February 2010, Hoesch Metals and Alloys, C‑373/08, EU:C:2010:68, paragraph 38). As is clear from the Court’s case-law, that term must itself be understood as referring to the stage in the production process during which the use to which the goods are to be put is established (see, to that effect, judgment of 13 December 2007, Asda Stores, C‑372/06, EU:C:2007:787, paragraph 36 and the case-law cited) and they acquire specific properties and composition, which they did not possess previously (see, to that effect, judgments of 26 January 1977, Gesellschaft für Überseehandel, 49/76, EU:C:1977:9, paragraph 6, and of 11 February 2010, Hoesch Metals and Alloys, C‑373/08, EU:C:2010:68, paragraph 46), and which are not required to undergo significant qualitative changes subsequently (see, to that effect, judgment of 11 February 2010, Hoesch Metals and Alloys, C‑373/08, EU:C:2010:68, paragraph 47 and the case-law cited).
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