40In the light of the considerations thus set out, it is appropriate in the present instance, first of all, to examine the objectives pursued by Implementing Regulation No 1357/2013, next, to ascertain whether that implementing regulation meets the requirement to state reasons to which such a measure is subject and, finally, to decide whether the Commission’s assessments relating to determination of the country of origin of the products to which that implementing regulation is applicable, as summarised in paragraphs 28 to 30 of the present judgment, are vitiated by an error of law or a manifest error of assessment in the light of Article 24 of the Community Customs Code.
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