Non-preferential origin of solar modules imported in EU (Is duty 0% or 67,9%?)

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"...the recent use of origin in imposing punitive tariffs and taking action against countries has elevated non-preferential origin to new heights" Rules of Origin: Highlights of the second WCO Conference, WCO Secretariat

Watch the story and learn how the country of non-preferential origin of a product was determined according to EU law. The story is based on real facts taken from the judgement of the Court of Justice of the European Union (CJEU) in the case C-209/20. The judgement is available in the Resources.

The product is solar modules. Solar cells are manufactured in China. Modules are assembled in India and consigned to the EU from there. Depending on the country of non-preferential origin (India or China) of the solar modules the EU importer has to pay 0% or 67,9 % duty! Which is the country of origin, i.e. which rate applies?

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en
e-Certificate of Origin: the failing vision of efficiency and a possible solution
26-12-2023

The World Customs Organization has published a comprehensive study on the digitalisation of the Certificate of Origin (CO). This article provides a short summary of the existing CO issues and suggests some solutions that could help achieve the long-term digitalisation goals – such as the framework for trusted digital signatures currently used in the EU.

Dr Ramūnas Šablinskas

origin
en
e-Certificate of Origin: the failing vision of efficiency and a possible solution
26-12-2023

The World Customs Organization has published a comprehensive study on the digitalisation of the Certificate of Origin (CO). This article provides a short summary of the existing CO issues and suggests some solutions that could help achieve the long-term digitalisation goals – such as the framework for trusted digital signatures currently used in the EU.

Dr Ramūnas Šablinskas

origin
en, lt
Determination of the non-preferential origin of goods: All you need is... luck
10-12-2023

Legal clarity and certainty are what compliant companies need in order to be able to concentrate on their core activities. Legislators are trying to fulfil this need by, for example, introducing additional legislation such as binding information (BI) decisions. Frustratingly, the more legislation, the less clarity. BI decisions issued by customs authorities can be overturned by the European Commission (e.g. Harley-Davidson case), or the Court of Justice of the EU (CJEU) can rule in a dispute over a BI decision that the European Commission has exceeded its powers when adopting delegated legislation, which raises the question of how binding the rules laid down in the delegated regulations, e.g. the UCC Delegated Act, are. On the latter, we provide a brief overview of a recent CJEU judgement on the rules of non-preferential origin.

Enrika Naujokė

origin
en, lt
Determination of the non-preferential origin of goods: All you need is... luck
10-12-2023

Legal clarity and certainty are what compliant companies need in order to be able to concentrate on their core activities. Legislators are trying to fulfil this need by, for example, introducing additional legislation such as binding information (BI) decisions. Frustratingly, the more legislation, the less clarity. BI decisions issued by customs authorities can be overturned by the European Commission (e.g. Harley-Davidson case), or the Court of Justice of the EU (CJEU) can rule in a dispute over a BI decision that the European Commission has exceeded its powers when adopting delegated legislation, which raises the question of how binding the rules laid down in the delegated regulations, e.g. the UCC Delegated Act, are. On the latter, we provide a brief overview of a recent CJEU judgement on the rules of non-preferential origin.

Enrika Naujokė

origin
en, lt
Thoughts on non-preferential & Deep origin
03-12-2023

The fundamental premise of these notes is that the absence of any harmonization for rules of non-preferential rules of origin is increasingly and very rapidly creating additional discriminatory opportunities to expand and extend the scope and impact of a wide range of trade policies and trade restrictions. A brief analysis will provide a few examples of this phenomena, including an examination of its probable causes, and possible approaches to mitigate related barriers to international trade. The final notes will examine potential information and data contradictions in the current efforts to control so-called 'negative externalities' by way of 'deep origin' requirements, such as forced labour and carbon measures, at the border.

Brian Staples

origin
en, lt
Thoughts on non-preferential & Deep origin
03-12-2023

The fundamental premise of these notes is that the absence of any harmonization for rules of non-preferential rules of origin is increasingly and very rapidly creating additional discriminatory opportunities to expand and extend the scope and impact of a wide range of trade policies and trade restrictions. A brief analysis will provide a few examples of this phenomena, including an examination of its probable causes, and possible approaches to mitigate related barriers to international trade. The final notes will examine potential information and data contradictions in the current efforts to control so-called 'negative externalities' by way of 'deep origin' requirements, such as forced labour and carbon measures, at the border.

Brian Staples

origin
en, lt
The developments of mega-free trade agreements
01-10-2023

The development of free trade areas around the world, with most attention paid to the Asia-Pacific region and the Americas, is a major theme of the article. It also raises the question of the role of the EU in this development. The article is based on the presentation at the European Customs Practitioners' Conference held in Vilnius, Lithuania on 25-26 May and online.

Prof. Dr. Hans-Michael Wolffgang

origin
en, lt
The developments of mega-free trade agreements
01-10-2023

The development of free trade areas around the world, with most attention paid to the Asia-Pacific region and the Americas, is a major theme of the article. It also raises the question of the role of the EU in this development. The article is based on the presentation at the European Customs Practitioners' Conference held in Vilnius, Lithuania on 25-26 May and online.

Prof. Dr. Hans-Michael Wolffgang

origin
en
Supplier's declaration in preferential trade: when to use it?
25-06-2023

Global trade based on preferential treatment offers benefits to its participants. The main one is a reduction in financial costs due to the application of reduced tariff rates when the goods have a preferential origin. In other words, if a product originates in one country and is sold to another country with which there is a preferential trade agreement, the product may be subject to a reduced or even zero duty rate. However, the mere fact that the goods originate in a particular country is not enough to qualify for such benefits. The preferential origin of the goods must be proven, so that the customs authorities do not suspect any manipulation or fraud on the part of importers. Each specific preferential trade agreement sets out acceptable ways of proving the preferential origin of goods. A supplier's declaration is one of the means of proof. Let us find out what it is and when it can be used.

Annette Reiser

origin
en
Supplier's declaration in preferential trade: when to use it?
25-06-2023

Global trade based on preferential treatment offers benefits to its participants. The main one is a reduction in financial costs due to the application of reduced tariff rates when the goods have a preferential origin. In other words, if a product originates in one country and is sold to another country with which there is a preferential trade agreement, the product may be subject to a reduced or even zero duty rate. However, the mere fact that the goods originate in a particular country is not enough to qualify for such benefits. The preferential origin of the goods must be proven, so that the customs authorities do not suspect any manipulation or fraud on the part of importers. Each specific preferential trade agreement sets out acceptable ways of proving the preferential origin of goods. A supplier's declaration is one of the means of proof. Let us find out what it is and when it can be used.

Annette Reiser

origin
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