Non-originating materials used in the manufacture of originating products for which a proof of origin is issued or made out SHALL NOT be subject to any drawback of, or exemption from, customs duties.
article:Article 14
applicable to:Most PEM agreements when using EUR-MED/diagonal cumulation. Some bilateral agreements exempt from this clause.
in other words:Cannot use Inward Processing (PA - Perfectionnement Actif) on raw materials AND claim preferential origin for the finished product.