THE ORIGIN OF THE GOODS The need to determine the origin of goods in commercial transactions between countries is important not only for commercial purposes, but also to ensure proper application of customs taxation.
The Community rules of origin are contained in Reg n.2913/92 EEC and EEC Regulation n.2454/93 (Provision of the application of the Customs Code - IPC).
There are two different types of rules of origin:
- the rules of preferential origin
;
- non-preferential rules of origin.
preferential tariff measures are contained in agreements which the Community has concluded with certain countries or groups of countries and which provide for the granting of preferential tariff treatment, or are taken unilaterally by the Community for certain countries, groups of countries or territories. For all other trade policy instruments that are not functional to the granting of preferential treatment, but the application of discriminatory measures commerciai, apply non-preferential rules of origin.
Therefore, the general rule is that trade in non-preferential origin and applies to all products originating from countries with which the EU has no tariff agreement. In contrast, Community rules on preferential origin of goods involves the rules that must be met to allow goods to acquire this source, and then take advantage of the preferential tariff measures such as reduction or exemption of duties. Determining the origin
art. 23 of EEC Regulation No. 2454/93 is agreed that goods originating in a country are those wholly obtained in that country and in paragraph 2 lists the goods that are to be produced entirely in one country.
All 'Article 24 and 25, however, are set out the principles for determining the origin of the goods whose production involved more than one country.
Article 24
"
Goods whose production involved more than one country is a native of the country where they underwent their last, substantial, economically justified and in an undertaking equipped for that purpose and resulting in the production of a new product or representing an important stage of manufacture . "
The standard requires three conditions to determine the source:
- the substantial transformation;
- the business case and the real subject's ability to do this;
- the new tariff classification. Other
rules for determining origin are:
- the ad valorem percentage rule
to determine the source of the goods, as required by the Kyoto Convention;
- the so-called "Roll up";
- the special rules: bilateral cumulation , regional cumulation, full cumulation, diagonal cumulation, cumulus multilateral, etc..
The new Community Customs Code-NCDC, art. 36, the new rule on the acquisition of origin does not refer to the three conditions above their origin, but focuses on only one. In fact, in cases where a product contributing to the formation of two or more countries will be relevant only the place where the last substantial transformation occurred
.
Finally, it is important to remember that the rules governing non-preferential origin of goods also apply to trade with countries with which agreements apply where a specific consignment of goods is free of documentation certifying the origin of the goods.
proof of origin is given by a document called
Certificate of Origin (FORM for developing countries, EUR 1, ATR for Turkey).
