The country of origin is the country or EU member state where the goods originally came from. That is, the goods were produced or obtained there. If more than one Member State or country is involved in the manufacture, the country of origin is the Member State or country where the last substantial, economically justified processing or working took place. This involves the manufacture of a new product, or a significant part of the production process. The origin of goods from third countries is determined in accordance with the provisions of the Union Customs Code laying down the rules on non-preferential origin. Thus, the country of origin can be either an EU Member State or a third country. The country of origin can of course be the Netherlands. However, a country or EU member state must always be specified. Entering 'EU' is not allowed. Instead, the code 'QV' can be used if the EU member state is unknown. The field must be supplied in accordance with the alphabetical country code according to the EU Geonomenclature.