EUR1 certification: rule of origin, EU regulation CE 82/2001
Origin
The special laws of origin for Ceuta  are laid down in EU regulation no. CE 82/2001 (this regulation replaces the previous one, CE 1135/88).  With Europe becoming a completely free internal market, the EU-council has laid down a number of special customs regulations for European territories laying outside the EU customs area.  Other such territories are The British Channel Islands, Gibraltar, French Polynesia, the Dutch Antilles, Madeira, the Azores, etc.  All of these regulations come from Brussels, where the EU-council now governs on these issues.
CE 82/2001
Regulation no. CE 82/2001 for Ceuta and Melilla lays down strict rules as to the definition of origin for products that originate in Ceuta. If considered of Ceuta  origin, products are exempted of levies and taxes when exported to the EU.  However, the regulation stipulates strict requirements for manufacturers claiming Ceuta origin, in terms of minimum-elaboration,  origin of raw-materials, added value etc.  Complying requires thorough knowledge of the details laid down in the hundreds of pages of the regulation and it's multiple amendmends.
Customs territory
Spain joined the European Union 1986.  Article 25 of the adhesion-act specifies that Ceuta  does not form part of the common customs-territory of the union, because of it’s geographical location on another continent. This effectively means that in terms of customs regulations, Ceuta has a statute of ‘third country’.  This implies that commercial exchanges between Ceuta and the EU are subject to the EU legislation on external commerce.
Preferential commercial-system
Consideration of the social-economical situation of Ceuta, resulted in the definition of a preferential commercial-system for the City, which was defined in protocol no. 2 of the adhesion-act.  This preferential system was implemented in 1988 with EU regulation CE 1135/88, which was replaced in 2001 with EU regulation CE 82/2001.