Origin
It is important to differentiate between regulation on origins that confer preferential tariff treatment (preferential origin) and regulations on origins that do not cover preferential tariff treatment (non preferential origin).
Preferential origin
Preferential tariff treatment is based on the EU’s free trade agreement and decisions on unilateral benefits and confers duty relief or duty discounts. This means that products that originate from countries and areas included by these agreements may be fully exempt from customs duties, or eligible for reduced customs duties.
Non-preferential origin
In cases where the EU has imposed provisions on licenses, anti-dumping duties, additional duties and countervailing duties, as well as quotas on imports from a specific country it is important to establish the product’s country of origin. The rules for establishing the origin in the context of these trade policy measures are known as rules of origin. These also apply in the context of sanctions and when producing trade statistics.
General rules of originLegislation regarding non-prefential origin
- Regulation (EU) No 952/2013 of the European Parliament and the council of 9 october 2013 laying down the Union Customs Code. Articles 59-63.
- Comission Delegated Regulation (EU) 2015/2446 of 28 july 2015 supplementing Regulation (EU) No 952/2013 of the European Parliament and of the Council as regards detailed rules concerning certain provisions of the Union Customs Codex. Articles 31-36 and Annex 22-01.
- Commission Implementing Regulation (EU) No 2015/2447 of 24 november 2015 laying down detailed rules implementing certain provisions of Regulation (EU) No 952/2013 of European Parliament and of the Council laying down the Union Customs Code. Articles 57–59 and Annex 22–14.