EN
Logo
Logo
New

Non-preferential origin of goods

Published:
Subscribe news

Non-preferential origin applies automatically in all cases where preferential rules of origin do not apply to the goods.

In most cases, no separate origin document is required to prove non-preferential origin, except where legislation requires a non-preferential certificate of origin to be presented.

Why determining non-preferential origin matters

The non-preferential origin of goods must always be declared in the import declaration. It is used to determine and apply various trade policy measures, such as:

  • anti-dumping and countervailing duties
  • tariff quotas
  • import statistics
  • origin marking
  • public procurement

EU rules

Since there are no globally harmonised non-preferential rules of origin, the European Union applies its own system for determining non-preferential origin.

These rules apply to:

  • imports of goods into the EU
  • exports, where trade policy measures have been established for specific goods

How non-preferential origin is determined

To determine origin correctly, the following information is needed:

  • the goods code under the Harmonized System (HS) (4–6 digits)
  • the place and process of manufacture and the operations carried out
  • the origin, tariff classification and value of the materials and raw materials used
  • the ex-works price of the goods

Non-preferential origin documents for imports

Certificate of origin required

Where goods are subject to a special non-preferential import arrangement (most commonly tariff quotas), a non-preferential certificate of origin must be submitted together with the import declaration (form set out in Annex 22-14 of Commission Implementing Regulation (EU) No 2447/2015). If customs has doubts about the authenticity of the certificate or the origin of the goods, it is forwarded to the competent authority for verification.

Certificate of origin not required

Where goods are not subject to a special non-preferential import arrangement, no certificate of origin is required, but the country of origin must be declared in the import declaration.

Determination of the origin of goods where certificate of origin not required

In such cases, non-preferential origin is determined in accordance with Article 60 UCC, assessed on a case-by-case basis. Customs may request additional proof of origin (e.g. a description of the manufacturing process or supply documents).

Non-preferential origin documents for exports

When exporting to third countries, customs does not require a non-preferential certificate of origin to be submitted. Where a certificate is required by the destination country, it is issued by the Chambers of Commerce, Industry and Crafts (in Vilnius, Kaunas, Klaipėda, Šiauliai and Panevėžys).

Legal basis

 

This website uses cookies

We use cookies to enhance your browsing experience, serve personalized content, and analyze our traffic. By clicking 'Accept', you consent to our use of cookies.