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1. Without prejudice to Article 2(2), products shall be considered as originating in Ceuta and Melilla if they are obtained there by incorporating materials originating in Ceuta and Melilla, the Community 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 Ceuta and Melilla 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 Ceuta and Melilla does not go beyond that referred to in Article 7, the product obtained shall be considered as originating in Ceuta and Melilla only where the value added there is greater than the value of the materials used originating in any 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 the originating materials used in the manufacture in Ceuta and Melilla.

3. Products, originating in one of the countries referred to in paragraph 1, which do not undergo any working or processing in Ceuta and Melilla, shall retain their origin if exported into one of these 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 Ceuta and Melilla may be applied.