Origin of the goods (preferential origin of the goods and non-preferential origin of the goods)

The issue of the origin of the goods is very complicated. It is based primarily on international agreements, but the European customs legislation is also used, mainly due to autonomous preferential measures, which can be applied under the so-called Generalised System of Preferences (GSP) to developing and least developed countries or may relate to other unilateral measures taken by the Union. In addition, the origin of the goods is an important category for both import and export, so we need to deal with it from the Union’s point of view from each side. On the one hand, preferences or trade policy measures apply to imports into the Union, on the other hand, the Union has an interest in granting a preference to the exporters of the goods from the Union in relation to the exported goods in the third countries of importation, provided that the conditions are met.

The importance of this issue derives, in particular, from the fact that the proof of the origin of the goods is a precondition for the choice of the relevant duty rate. (In particular in order to grant any preferential tariff measure, tariff reduction or tariff exemption, or any other preferential tariff treatment, whether from the Union´s point of view upon importation or exportation to a third country.)

A distinction is made between a non-preferential origin of the goods and a preferential origin of the goods. The objective of determining a non-preferential origin of the goods is to ensure the application of commercial policy measures which are linked to the origin of the goods. The objective of determining a preferential origin of the goods is to provide for a reduction in duty rates (preferential tariff measures) in cases of importation of goods from a beneficiary country or exportation of goods to a beneficiary country.