Preferential origin: rules of origin and proofs

First, verify that a tariff preference exists for the specific product, at the exact TARIC code, from the country of origin. The RITA database (Automated Integrated Tariff Reference) shows available preferences via codes: 1xx (Common External Tariff, no preference), 2xx (GSP - Generalised System of Preferences), 3xx (free trade agreements and unilateral preferences), 4xx (customs union, e.g. Turkey). For exports to a partner country, Access2Markets (European Commission) allows checking destination preferences.

A wholly obtained product involves only one country: plants harvested locally, animals born and raised locally, products from those animals, fishery products, minerals extracted, and all goods manufactured exclusively from these products. If the product is wholly obtained in the partner country, it automatically qualifies for preferential origin (subject to other conditions).

Certain operations are always considered insufficient to confer origin, regardless of the agreement. Article 6 of origin protocols lists them: preservation during transport/storage, splitting or assembly of packages, washing, cleaning, dusting, painting, ironing, simple bottling/canning/bagging/boxing, simple mixing, peeling/stoning/shelling of fruit and vegetables, simple assembly or disassembly, affixing marks/labels, simple grinding or cutting, sifting/screening/sorting, and the combination of 2 or more of these operations.

Each origin protocol in each agreement contains an annex (the "list rules") defining, for each product (by HS heading), the workings considered sufficient to confer origin. These rules take three main forms: change of tariff classification (CTH, CTSH, CC), maximum percentage of non-originating materials (MaxNOM, typically as % of ex-works price), or specific processing (e.g. weaving combined with making-up for textiles). When the rule offers an alternative (column 3 "or" column 4), meeting just one is sufficient.

The manufacturing of the exported product must be located entirely in the European Union or in the partner country of the agreement. If part of the manufacturing took place in a third country, preferential origin may be challenged (outward processing). Two relaxations exist: return of goods (procedure 61 10), present in all agreements, allows re-export of an identical returned product without transformation; authorized outward processing (procedure 61 21), present in certain agreements, allows working in a third country if the value added remains below 10% of the ex-works price of the finished product.

The no-drawback clause (duty drawback prohibition) prevents combining two advantages: the importer/exporter cannot both claim preferential origin AND benefit from an inward processing (IP) regime for imported raw materials. However, if raw materials are released for free circulation (customs duties paid) in the EU before use, the preference is possible. This clause is not present in all agreements: some trade relationships (e.g. EU-South Korea) do not include it.

Goods must be transported directly between the signatory countries of the agreement, without passing through a third country's territory. Exception: transit through a third country is allowed if the goods undergo no operations other than unloading and reloading, and remain under customs supervision during these operations.

Under the GSP, the only proof of origin is the statement on origin: a specific phrase on a commercial document (invoice). For shipments of EUR 6,000 or less, any exporter can make it. For shipments exceeding EUR 6,000, only exporters registered in the REX database can make it. GSP countries that did not implement the REX system by 1 January 2021 cannot benefit from tariff preferences at import into the EU.

The EUR.1 certificate is an official form, validated by the customs authorities of the exporting country. It is used under free trade agreements. It exists in dematerialized form in certain countries (Turkey, Morocco, Norway). The EUR-MED certificate is a variant used under the PEM Convention (Pan-Euro-Mediterranean cumulation).

As an alternative to EUR.1, the origin declaration is a predefined phrase on a commercial document (invoice, delivery note). For shipments of EUR 6,000 or less, any exporter can make it. Above EUR 6,000, it must be made by an approved exporter (customs office authorization) or a registered exporter (REX database enrollment), depending on agreements.

Importer's knowledge is not a document but a code (U112) entered in box 44 of the import customs declaration. This code means the importer has all necessary information to establish that the imported product has preferential origin from the partner country. No approval is needed: any importer can use it, but assumes liability. Available in new-generation agreements (EU-UK, EU-Japan, EU-Canada, EU-Vietnam...).

The A.TR certificate is an official form attesting that goods have EU-Turkey customs union status (released for free circulation or manufactured in either party). It covers industrial products only (ECSC and agricultural products are excluded). No list rule to comply with. It can be pre-authenticated by customs or by the operator if approved as exporter under the customs union.