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THE ORIGIN OF GOODS

The rules on preferential origin of goods vary from product to product and from agreement to agreement.

Each report consists of commercial sale of goods between different countries makes it necessary to establish the source of the goods the transaction.

The rules on preferential origin shall lay down the conditions for the acquisition of origin which goods must meet to qualify for more favorable treatment tollhouse.

The preferential nature of the goods may have to base:
- an agreement between the Community and certain countries or groups of countries;
- a unilateral concession by the Community for certain countries, groups of countries or territories.

The rules determining the source preferred, due to the fact that provide favorable treatment, are more rigid than the non-preferential.

To know the specific rules should be consulted, on the one hand, the Community Customs Code and provisions of the DAC (Provision of general purpose applications) and, secondly, the individual agreements with the European Community signed the countries.

The preferential treatment is subject to the satisfaction of two criteria:
- originating . Shall be considered as originating products interamante obtained in that country. In the event that the materials are used in the production from countries different, the product originates in the country which has undergone substantial processing or working;
- direct transport accordatario the country to the recipient. The exception to this rule is possible provided that the product is monitored by the customs authorities and that the goods do not undergo further processing.

The origin of the goods shall be evidenced by certificates of origin :
- Eur 1 - for the countries with which there is a bilateral agreement with the European Union.
- Form A - for all countries that are beneficiaries of the atria Generalised System of Preferences (GSP) or the countries that benefit of relief granted unilaterally by the EU.
- ATR - to trade under the Agreement between the EU and Turkey.

countries with which the EU has concluded preferential agreements and arrangements in place can be found at the European Union.