Rules of Origin
GeneralArt. 59-63 – Regulation (EU) No 952/2013 (UCC)
PL: Reguły Pochodzenia | DE: Ursprungsregeln
Definition
Rules of origin are a set of criteria determining in which country goods were manufactured or underwent sufficient processing to obtain origin in that country for customs and trade purposes. Rules of origin are key for: applying tariff preferences, identifying the country of origin for trade defense measures, trade statistics, and goods marking ('Made in').
There are: non-preferential rules of origin (Art. 59-63 UCC) — defining the country where the last substantial, economically justified working or processing took place, and preferential rules of origin — defined in individual trade agreements, specifying criteria for each product (e.g., change of tariff heading, minimum value added, specific processing operations).
Rules of origin may be based on: change of tariff classification, value added, or specific processing operations. Knowledge of rules of origin is essential for correct application of tariff preferences.
There are: non-preferential rules of origin (Art. 59-63 UCC) — defining the country where the last substantial, economically justified working or processing took place, and preferential rules of origin — defined in individual trade agreements, specifying criteria for each product (e.g., change of tariff heading, minimum value added, specific processing operations).
Rules of origin may be based on: change of tariff classification, value added, or specific processing operations. Knowledge of rules of origin is essential for correct application of tariff preferences.