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Rules of origin for goods

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The origin of goods is one of the most important elements determining which duties, preferences or restrictions apply to imported or exported goods. The applicable duty rate, anti-dumping measures, tariff quotas and prohibitions may all depend on the country of origin.

The origin of goods is determined both for imports and exports where provided for by legislation or international agreements.

Types of origin

The origin of goods may be:

  • preferential
  • non-preferential

The applicable rules of origin depend on the specific trade agreement or legislation governing the import or export of the goods.

Preferential origin

Goods acquire preferential origin when they meet the rules of the relevant preferential trade agreement. Such goods may be imported at:

  • a reduced duty rate, or
  • a 0% duty rate

Preferential import duties apply only where the importer presents proof of preferential origin (e.g. an EUR.1 movement certificate or an invoice declaration (statement on origin)). The goods must be transported directly from the country in which the preferential origin document was issued or made out.

Non-preferential origin

Non-preferential origin is determined in the following cases:

  • application of the most-favoured-nation (MFN) treatment
  • application of anti-dumping or countervailing duties
  • establishment of quantitative restrictions or embargoes
  • application of tariff quotas

Each country sets its own non-preferential rules of origin. For imports into the European Union, the European Union's non-preferential rules of origin apply.

Important information

To determine the origin of goods, the following information is typically 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

Customs services in the case of export

In the case of export, customs provides services to assist in proving the origin of goods:

  • issuing EUR.1 movement certificates
  • granting approved exporter status
  • registering exporters in the Registered Exporter System (REX)

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