Even if a working or processing corresponds to the last working or substantial transformation referred to in Article 60(2) UCC, the non-preferential working or processing does not (necessarily) correspond to the country or territory where that working or processing took place, if that working or processing is not `economically justified` or if it consists of minimal operations. In these circumstances, special rules apply to the determination of non-preferential origin. Preferential origin is linked to trade agreements that give Members access to the domestic market at preferential tariffs. Non-preferential rules of origin are those that apply in the absence of trade preference, i.e. when trade is based on most-favoured-nation treatment. Not all countries have specific legislation on non-preferential rules of origin. However, certain trade policy measures, such as quotas, anti-dumping measures or “made in” labels, may require a determination of origin and thus the application of non-preferential rules. ec.europa.eu/info/law/better-regulation/have-your-say/initiatives/12901-Union-Customs-Code-updated-rules-on-non-preferential-origin-of-goods_en. With regard to minimum transactions, the draft Regulation proposes the introduction of residual rules based on those applicable to working or processing that is not “economically justified” (as described above), i.e. that preferential rules or origin are those applicable to reciprocal trade preferences (i.e. regional trade agreements or customs unions) or to non-trade preferences. reciprocal (i.e.
preferences for developing or developing countries). least developed countries). Proofs of origin are all evidence presented in support of declared origin. Customs authorities should not require a non-preferential certificate of origin issued in a third country as proof of origin. The only exception is a certificate of origin for products subject to special non-preferential import arrangements in accordance with Articles 57 to 59 of the UCC Impact Assessment Agreement and specified in Annex 22-14 to the UCC Import Agreement, if the legislation expressly requires it, for example to benefit from a certain quota. Some agreements introduce a category of fully manufactured products. Fully finished products are those which are manufactured or manufactured exclusively from wholly obtained intermediate consumption. These goods are generally treated in the same way as goods wholly obtained or obtained – they are presumed to receive the rule of origin in its entirety when all inputs are wholly obtained or produced. Non-preferential rules of origin are used to determine the country of origin of goods for most-favoured-nation treatment, but also for the implementation of a number of trade policy measures such as anti-dumping and countervailing duties, trade embargoes, safeguard measures and quantitative restrictions or tariff quotas.
They are also used for trade statistics, public tenders and origin markings. The UCC Anti-Dumping Agreement specifies, inter alia, (i) where a working or processing operation is not considered “economically justified” and (ii) contains a list of minimum operations that are not considered substantial and economically justified working or processing within the meaning of the attribution of origin.4 Origin information may be made mandatory for customs authorities in all EU countries. In order to obtain a binding decision on the origin information (which is usually valid for 3 years), you must contact the competent authorities of the EU country where the AU is used (or the EU country where you are established). List of competent authorities that may issue a BOI. Rules of origin are negotiated separately for each FTA and annexed to the main agreement in the form of a protocol or annex on product-specific rules of origin. As a result, the rules of origin differ considerably from one agreement to another. b) Last substantial transformation – in the case where more than one country was involved in the production of the product, the country where the last substantial transformation took place determines the origin of the product. Substantial conversion can be defined in different ways, as is the case for preferential origin. There are two basic concepts for determining the origin of goods, namely wholly obtained products and products that have undergone substantial final processing. If only one country is involved in the production of a good, the fully preserved concept is applied. However, the proposed Regulations propose to amend the “residual rule” with respect to goods not listed in Schedule 22-01. While the principle is that non-preferential origin is determined by reference to the country or territory from which most materials originate, the draft regulation specifies that non-preferential origin is used for the application of a number of trade policy measures, including (but not limited to) anti-dumping and countervailing duties, safeguard measures, origin marking requirements, Government procurement and statistics.
