February 28, 2022
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Origin of goods

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What is the definition of origin of goods?

There is no international definition of origin of goods, although a distinction is made between two systems: preferential and non-preferential. In the case of preferential origin, everything is based mainly 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 harmonised 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.

What is the purpose of rules of non-preferential origin?

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 'economic 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, etc.).

Comments ()

image en
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
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
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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Origin vs status of goods
16-08-2022

Annette Reiser

origin of goods
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Origin vs status of goods
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Annette Reiser

origin of goods
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'Made in...' vs origin of goods
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Annette Reiser

origin of goods
image en
'Made in...' vs origin of goods
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Annette Reiser

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

Muita UAB

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

Muita UAB

origin of goods
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