As the CN code declared for the coumarin imported from the PRC and the one declared for the further purified coumarin re-exported by Atlas to the Community is the same, it is concluded that both products are the same and therefore the product re-exported to the Community keeps its Chinese origin.
Kuna HRVst imporditud kumariin deklareeritakse sama CN-koodiga kui Atlase poolt ühendusse reeksporditud täiendavalt puhastatud kumariin, järeldatakse, et mõlemal juhul on tegemist sama tootega ning seega loetakse ühendusse reeksporditav toode endiselt Hiinast pärinevaks.