1.By way of derogation from point (a) of Article 55(2) of Delegated Regulation (EU) 2015/2446, Cambodia shall be entitled to rely on regional cumulation of origin in accordance with Title II, Chapter 1, Section 2 of Delegated Regulation (EU) 2015/2446 when using parts of HS heading 8714 originating in Malaysia for the production of bicycles and other cycles of HS heading 8712 to be exported to the Union.
2.The proofs of origin for the parts referred to in paragraph 1 shall be drawn up in accordance with Title II, Chapter 2, Section 2, Subsection 2 of Commission Implementing Regulation (EU) 2015/2447(1).
Commission Implementing Regulation (EU) 2015/2447 of 24 November 2015 laying down detailed rules for implementing certain provisions of Regulation (EU) No 952/2013 of the European Parliament and of the Council laying down the Union Customs Code (OJ L 343, 29.12.2015, p. 558).