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

Similar Content

en, lt
An introduction to Binding Origin Information
20-04-2021

If an importer or exporter is unsure about the origin of their goods, or simply wants legal certainty, they can apply for a Binding Origin Information decision (BOI).A BOI, also referred to as an advance ruling on origin, is a written decision on the origin of the good, issued by Customs to a company prior to an importation or exportation. The decision can cover preferential or non-preferential origin.

Mette Werdelin Azzam

origin of goods
en, lt
An introduction to Binding Origin Information
20-04-2021

If an importer or exporter is unsure about the origin of their goods, or simply wants legal certainty, they can apply for a Binding Origin Information decision (BOI).A BOI, also referred to as an advance ruling on origin, is a written decision on the origin of the good, issued by Customs to a company prior to an importation or exportation. The decision can cover preferential or non-preferential origin.

Mette Werdelin Azzam

origin of goods
en
A coffee break with… Mette Werdelin Azzam
10-04-2021

This is the first “coffee break” article in our new series featuring thought leaders in the field of customs. Our guest is Mette Werdelin Azzam, a rules of origin geek who spent a decade at the World Customs Organization (WCO) as the Senior Technical Officer focusing on origin. She is now is working as an independent Customs and Trade Agreement Specialist with rules of origin as her main expertise and passion.

Mette Werdelin Azzam

origin of goods
en
A coffee break with… Mette Werdelin Azzam
10-04-2021

This is the first “coffee break” article in our new series featuring thought leaders in the field of customs. Our guest is Mette Werdelin Azzam, a rules of origin geek who spent a decade at the World Customs Organization (WCO) as the Senior Technical Officer focusing on origin. She is now is working as an independent Customs and Trade Agreement Specialist with rules of origin as her main expertise and passion.

Mette Werdelin Azzam

origin of goods
en
Direct transport rule
07-04-2021
15min
image

origin of goods
en
Direct transport rule
07-04-2021
15min
image

origin of goods
en, lt
Importer's knowledge for claiming preferential treatment
06-03-2021

‘Importer’s knowledge’ allows the importer to claim preferential tariff treatment based on evidence they have obtained about the originating status of imported products. This evidence must be in the importer’s possession, be in form of supporting documents or records which may be provided by the exporter or producer and provide evidence that the product qualifies as originating.

origin of goods
en, lt
Importer's knowledge for claiming preferential treatment
06-03-2021

‘Importer’s knowledge’ allows the importer to claim preferential tariff treatment based on evidence they have obtained about the originating status of imported products. This evidence must be in the importer’s possession, be in form of supporting documents or records which may be provided by the exporter or producer and provide evidence that the product qualifies as originating.

origin of goods
en, fr, lt
Harmonization of procedures is still work in progress
04-03-2021

The authors of this article argue that harmonization should be high on the agenda both of those who make, and of those who enforce, legislation. To illustrate, they explain some of the issues faced by businesses due to the lack of harmonization of rules, or to the non-harmonized implementation of these rules. Three topics are addressed: the difficulty of identifying preferential rules of origin for a given HS code; the process to obtain a Customs registration number in the European Union; and the implementation of the AEO Programme in Ukraine.

Anna Gayk

origin of goods
en, fr, lt
Harmonization of procedures is still work in progress
04-03-2021

The authors of this article argue that harmonization should be high on the agenda both of those who make, and of those who enforce, legislation. To illustrate, they explain some of the issues faced by businesses due to the lack of harmonization of rules, or to the non-harmonized implementation of these rules. Three topics are addressed: the difficulty of identifying preferential rules of origin for a given HS code; the process to obtain a Customs registration number in the European Union; and the implementation of the AEO Programme in Ukraine.

Anna Gayk

origin of goods
en
Using importer’s knowledge to claim preferential treatment: a gift or a trap?
25-02-2021

Trade agreements have their own unique rules of origin to determine whether something has preferential origin. They also each have their own rules on how preferential origin should be evidenced. This can be confusing when a business is using multiple trade agreements. The focus of this article is on a particular method of evidencing preferential origin: importer’s knowledge. This is a relatively new concept in the EU, first appearing in the EU-Japan Economic Partnership Agreement, replicated in the UK-Japan Comprehensive Economic Partnership Agreement (CEPA) and now contained in the EU-UK Trade and Cooperation Agreement.

Jessica Yang

origin of goods
en
Using importer’s knowledge to claim preferential treatment: a gift or a trap?
25-02-2021

Trade agreements have their own unique rules of origin to determine whether something has preferential origin. They also each have their own rules on how preferential origin should be evidenced. This can be confusing when a business is using multiple trade agreements. The focus of this article is on a particular method of evidencing preferential origin: importer’s knowledge. This is a relatively new concept in the EU, first appearing in the EU-Japan Economic Partnership Agreement, replicated in the UK-Japan Comprehensive Economic Partnership Agreement (CEPA) and now contained in the EU-UK Trade and Cooperation Agreement.

Jessica Yang

origin of goods
en
EU-UK trade: How to claim "zero duty"?
23-02-2021
24min
image

Enrika Naujokė

‎ €28.99
origin of goods
en
EU-UK trade: How to claim "zero duty"?
23-02-2021
24min
image

Enrika Naujokė

‎ €28.99
origin of goods
en, lt, ru
EU-UK TCA: preferential origin vs returned goods relief
13-02-2021

European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: “Goods originating in the EU are exported to the UK and released for free circulation there. They are not transformed. Can they come back to the EU without paying duties?”. The only suggestion is to customs clear them as returned goods. Does the same principle apply to all EU FTAs? What are the requirements for returned goods to claim “zero duty”? What about “zero VAT”? Other requirements like Sanitary and Phyto-Sanitary?

Enrika Naujokė

origin of goods
en, lt, ru
EU-UK TCA: preferential origin vs returned goods relief
13-02-2021

European Commission released Guidance on preferential treatment, origin and customs procedures to assist EU businesses importing from and exporting to the UK. One of the questions clarified: “Goods originating in the EU are exported to the UK and released for free circulation there. They are not transformed. Can they come back to the EU without paying duties?”. The only suggestion is to customs clear them as returned goods. Does the same principle apply to all EU FTAs? What are the requirements for returned goods to claim “zero duty”? What about “zero VAT”? Other requirements like Sanitary and Phyto-Sanitary?

Enrika Naujokė

origin of goods
lt
ES-JK susitarimas: Kaip pasinaudoti
11-02-2021
29min
image

Enrika Naujokė

‎ €28.99
origin of goods
lt
ES-JK susitarimas: Kaip pasinaudoti 0% muitais?
11-02-2021
29min
image

Enrika Naujokė

‎ €28.99
origin of goods
en, lt, ru
Origin criterion: change in tariff classification
04-02-2021

Product-specific rules (PSRs) of origin are the requirements for a product, which incorporates non-originating materials, to be originating in a country. PSRs are created based on origin criteria. One criterion is a change in tariff classification (examples of other criteria: a production process, a maximum value or weight of non-originating materials). It means that any non-originating material used in the production of the product must be classified in a chapter, heading or subheading1 other than that of the product.

origin of goods
en, lt, ru
Origin criterion: change in tariff classification
04-02-2021

Product-specific rules (PSRs) of origin are the requirements for a product, which incorporates non-originating materials, to be originating in a country. PSRs are created based on origin criteria. One criterion is a change in tariff classification (examples of other criteria: a production process, a maximum value or weight of non-originating materials). It means that any non-originating material used in the production of the product must be classified in a chapter, heading or subheading1 other than that of the product.

origin of goods
en
Rules of origin: the case of the Irish bread industry (EU-UK trade)
27-01-2021

After months of wrangling the EU and the UK agreed upon the Trade and Cooperation Agreement (TCA) on the 24th of December 2020. This trade agreement came as a huge relief to most traders and businesses who have exposure to the EU/UK supply chain. However, it was not long before this ‘Christmas present’ revealed some very significant conditions that invalidated many of the benefits that most thought the TCA presented. For Customs and trade professionals, this would have been anticipated to some extent, but to regular business owners who had come to rely on the frictionless trade that the EU’s Customs Union and single market facilitated, these conditions came as a very unwelcome shock.

Dr. David Savage

origin of goods
en
Rules of origin: the case of the Irish bread industry (EU-UK trade)
27-01-2021

After months of wrangling the EU and the UK agreed upon the Trade and Cooperation Agreement (TCA) on the 24th of December 2020. This trade agreement came as a huge relief to most traders and businesses who have exposure to the EU/UK supply chain. However, it was not long before this ‘Christmas present’ revealed some very significant conditions that invalidated many of the benefits that most thought the TCA presented. For Customs and trade professionals, this would have been anticipated to some extent, but to regular business owners who had come to rely on the frictionless trade that the EU’s Customs Union and single market facilitated, these conditions came as a very unwelcome shock.

Dr. David Savage

origin of goods
lt
Kaip sumokėti mažiau muito: lengvatos,
27-01-2021
05h 03min
image

‎ €199.99
origin of goods
lt
Kaip sumokėti mažiau muito: lengvatos, kvotos, suspendavimas
27-01-2021
05h 03min
image

‎ €199.99
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, 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
en
Customs Law: Interview with the Co-Author of the Book (Colombia)
28-12-2020

Juan David Barbosa is the author of the Tariff Classification chapter included in the global compilation on comparative customs law through the lenses of 50 authors from 11 countries in Latin America and Europe (available in Spanish). The chapter provides insightful practical advice on how to handle the WCO Harmonized System (HS) amendments. Read the interview and/ or watch the video.

Dr. Erika Besusparienė

origin of goods
en
Customs Law: Interview with the Co-Author of the Book (Colombia)
28-12-2020

Juan David Barbosa is the author of the Tariff Classification chapter included in the global compilation on comparative customs law through the lenses of 50 authors from 11 countries in Latin America and Europe (available in Spanish). The chapter provides insightful practical advice on how to handle the WCO Harmonized System (HS) amendments. Read the interview and/ or watch the video.

Dr. Erika Besusparienė

origin of goods
lt
Prekių kilmė: praktinės situacijos ir
28-12-2020
33min
image

Muitinės praktikų asociacija

‎ €34.99
origin of goods
lt
Prekių kilmė: praktinės situacijos ir klaidos
28-12-2020
33min
image

Muitinės praktikų asociacija

‎ €34.99
origin of goods
lt
Kilmės taisyklių problematika ES prekybos
28-12-2020
41min
image

Muitinės praktikų asociacija

‎ €34.99
origin of goods
lt
Kilmės taisyklių problematika ES prekybos susitarimuose
28-12-2020
41min
image

Muitinės praktikų asociacija

‎ €34.99
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