Preferential Origin
Tariff classificationArt. 64 – Regulation (EU) No 952/2013 (UCC)
PL: Pochodzenie preferencyjne | DE: Präferenzieller Ursprung
Definition
Preferential origin is a goods status arising from free trade agreements (FTAs), unilateral preferences (GSP), or customs unions, entitling to reduced or zero duty rates. To obtain preferences, goods must meet the rules of origin specified in the relevant agreement (wholly obtained criterion, sufficient working, cumulation). Proof of origin may take the form of an EUR.1 certificate, invoice declaration, or statement on origin under the REX system.