April 17, 2022
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Post-clearance verification of preferential origin of goods

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Customs may carry out post-clearance verification of the preferential origin of goods. As a result, a letter from customs might appear on the importer's desk stating that the preferential tariff treatment has been denied. In this article, we look at what is the process of post-clearance verification of preferential origin set out in some of the free trade agreements of Canada, the UK and the EU. Also, we provide practical examples and suggestions on how the preferential origin-related risk could be managed by importers.
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Comments ()

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Issues of preferential and non-preferential origin in complex supply chains
20-11-2022

Anthony Buckley

origin of goods
image en
Issues of preferential and non-preferential origin in complex supply chains
20-11-2022

Anthony Buckley

origin of goods
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Software installation and origin of goods
11-09-2022

Reader's question: ‘We export certain devices to Ukraine. The product-specific rule is based on the value criterion. Can the value of expensive software, which was created and developed in the EU, be counted as the value of originating materials?’ To answer this question, we review various aspects of the topic, which is becoming increasingly important, as more and more goods do not function without software.

Enrika Naujokė

origin of goods
en, lt
Software installation and origin of goods
11-09-2022

Reader's question: ‘We export certain devices to Ukraine. The product-specific rule is based on the value criterion. Can the value of expensive software, which was created and developed in the EU, be counted as the value of originating materials?’ To answer this question, we review various aspects of the topic, which is becoming increasingly important, as more and more goods do not function without software.

Enrika Naujokė

origin of goods
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Annette Reiser

origin of goods
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origin of goods
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origin of goods
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Muita UAB

origin of goods
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Preferential origin: direct transport rule
20-06-2022

Muita UAB

origin of goods
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