This website uses cookies to ensure you get the best experience on our website.

October 22, 2019
en lt ru
Rules of Origin

Photo by 童 彤 on Unsplash

There is no international definition of Origin, although a distinction is made between two systems: preferential and non-preferential. In the case of preferential Origin, everything is based on bilateral or multilateral agreements. In the case of non-preferential Origin each country applies its own rules, although within some regional economic unions the non-preferential rules are harmonized for all the Member States of the Union concerned.

The World Customs Organization (WCO), in the International Convention on the simplification and harmonization of Customs procedures (Revised Kyoto Convention), defines rules of origin as “the specific provisions, developed from principles established by national legislation or international agreements ("origin criteria"), applied by a country to determine the origin of goods.”

The country of origin must not be confused with the country of provenance (i.e., the last country that the goods passed through). The purpose of rules of origin is to determine the “nationality” of a good. The determination of the country of origin is, alongside tariff classification and Customs valuation, an essential factor for establishing the amount of the Customs duties and taxes payable. The origin of a good will also determine, where appropriate, the application of any trade policy measures (quotas, anti-dumping duties, trade embargoes…).

To access the full text please

Additionally, for all newcomers we give 5 paid articles for free.

Comments ()

en, ru
Diagonal cumulation as a new reprocessing trend in Ukraine
14-01-2021

2020 has presented a new possibility for the trade with Ukraine – cumulation. Cumulation is one of the rules of origin, provided by the Regional Pan-Euro-Med Convention. This rule applies, when two or more countries have identical rules of origin and trade agreements between each other. This possibility as well has to be acknowledged by the parties and published.

Oleg Kyryievskyi

origin of goods
en, ru
Diagonal cumulation as a new reprocessing trend in Ukraine
14-01-2021

2020 has presented a new possibility for the trade with Ukraine – cumulation. Cumulation is one of the rules of origin, provided by the Regional Pan-Euro-Med Convention. This rule applies, when two or more countries have identical rules of origin and trade agreements between each other. This possibility as well has to be acknowledged by the parties and published.

Oleg Kyryievskyi

origin of goods
en
EU-UK trade: customs duty impact on distribution centre models
05-01-2021

What does the EU-UK TCA mean for businesses that sell finished goods of EU origin to EU customers from the UK, and vice versa? This article addresses questions increasingly asked by businesses with distribution centre models. Specifically, questions relating to how to mitigate customs duty when trading originating goods between the UK and the EU in 2021.

Jessica Yang

origin of goods
en
EU-UK trade: customs duty impact on distribution centre models
05-01-2021

What does the EU-UK TCA mean for businesses that sell finished goods of EU origin to EU customers from the UK, and vice versa? This article addresses questions increasingly asked by businesses with distribution centre models. Specifically, questions relating to how to mitigate customs duty when trading originating goods between the UK and the EU in 2021.

Jessica Yang

origin of goods
en, lt
EU-UK FTA: What is exporter reference No? (Part II)
02-01-2021

We overviewed the EU requirements for an EU exporter to get the Exporter Reference Number to include in the statement on origin (in Part I) and continue answering these questions: What is the Exporter Reference Number of the UK exporter? Who may act as an EU/UK exporter? What is a “commercial document” on which the statement on origin may be made out?

Enrika Naujokė

€ / $
origin of goods
en, lt
EU-UK FTA: What is exporter reference No? (Part II)
02-01-2021

We overviewed the EU requirements for an EU exporter to get the Exporter Reference Number to include in the statement on origin (in Part I) and continue answering these questions: What is the Exporter Reference Number of the UK exporter? Who may act as an EU/UK exporter? What is a “commercial document” on which the statement on origin may be made out?

Enrika Naujokė

€ / $
origin of goods
en, lt
Unique situation of Northern Ireland: UK and EU Customs law applies
29-12-2020

Reader's questions: Does Northern Ireland belong (as of 1 January 2021) to two customs territories: the United Kingdom and the European Union? What customs formalities apply to the movement of goods from the EU to Northern Ireland and vice versa? What about zero tariffs and preferential origin of goods?

Muita UAB

€ / $
origin of goods
en, lt
Unique situation of Northern Ireland: UK and EU Customs law applies
29-12-2020

Reader's questions: Does Northern Ireland belong (as of 1 January 2021) to two customs territories: the United Kingdom and the European Union? What customs formalities apply to the movement of goods from the EU to Northern Ireland and vice versa? What about zero tariffs and preferential origin of goods?

Muita UAB

€ / $
origin of goods
en, lt
EU-UK FTA: What is exporter reference No? (Part I)
28-12-2020

Zero duties in the EU-UK trade will apply only to originating products. In most cases the proof of origin will be the statement on origin made out by the exporter in a commercial document. Reader’s questions: „There is an Exporter Reference Number indicated in the form of the statement on origin. When and how should an EU exporter obtain it? How long does it take? May the exporter issue the statement on origin after exportation of the goods?“.

Enrika Naujokė

€ / $
origin of goods
en, lt
EU-UK FTA: What is exporter reference No? (Part I)
28-12-2020

Zero duties in the EU-UK trade will apply only to originating products. In most cases the proof of origin will be the statement on origin made out by the exporter in a commercial document. Reader’s questions: „There is an Exporter Reference Number indicated in the form of the statement on origin. When and how should an EU exporter obtain it? How long does it take? May the exporter issue the statement on origin after exportation of the goods?“.

Enrika Naujokė

€ / $
origin of goods
Forgot password?

Password reset

Check your e-mail, we sent you a link to reset your password.


Continue with Google

Contact us

Thank you for report
Your email can be used only to contact you for problem details. It won't be used for advertising purposes
Maximum file size 6mb
File is too large