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1. Without prejudice to Article 2(1), products shall be considered as originating in the Community if they are obtained there by incorporating materials originating in the Community, Ceuta and Melilla or any other country with which the Community has signed a reciprocal agreement whose protocol on rules of origin lays down special provisions for Ceuta and Melilla, provided that the working or processing carried out in the Community goes beyond that referred to in Article 7. It shall not be necessary for such materials to have undergone sufficient working or processing.

2. Where the working or processing carried out in the Community does not go beyond that referred to in Article 7, the product obtained shall be considered as originating in the Community only where the value added there is greater than the value of the materials used originating in one of the other countries referred to in paragraph 1. If this is not so, the product obtained shall be considered as originating in the country which accounts for the highest value of originating materials used in the manufacture in the Community.

3. Products, originating in one of the countries referred to in paragraph 1, which do not undergo any working or processing in the Community, shall retain their origin if exported into one of those countries.

4. The Commission shall publish in the Official Journal of the European Communities (C series) the list of countries and the date on which the cumulation in the Community may be applied.