Origin Flashcards
What’s the purpose of rules of origin ?
To determine the “nationality of a good
What is the status of a good ?
The country where a good is released for free circulation (can be lost when the good is exported)
What is the provenance of a good ?
The last country that the good passed through
What are the two types of origin ? (+application?
Preferential origin : reduced or exemption of customs duties (specific agreements like EFTA, GSP, EurMed, FTA, …)
Non-preferential Origin : Quantitative restrictions, anti dumping, Statistics, made-in régulations (all countries)
All products have necessarily a _ (due to the common law)
Non preferential origin
The non preferential origin determines among others : (3)
The applicable customs duties
The application of any trade Policy measures (quota, anti-dumping duties, trade embargoes, …)
Marking régulations (“made in”)
What’s the legal Framework of the non preferential origin ?
Art 60 UCC : acquisition of origin (goods wholly obtained, Goods the production of which involves more than one country or territory)
UCC delegated Act art 31 to 36
UCC implementing Act annex 22-14 (certificate of origin for non preferential import arrangement
Name example of goods wholly obtained
mineral products (where extracted), vegetable products (where harvested), live animals (where born and raised)
What determines the origin of a good which production involves more than one country or territory ?
Where the goods underwent their last substantial processing or working
Which was economically-justified
In an undertaking equipped for that purpose
And resulting in the manufactured of a new product or representing an important stage of manufacture
What are the rules (2) in which criteria determining the last substantial processing or working are organized ?
Primary rules
Residual rules
Where are the primary rules ? (see p40 for more info)
Chapter and list rules of annex 22-10 UCC DA
What rule is part of the residual rules ?
the major portion rule : If all materials are originating in the same country, its the country where the goods underwent their last substancial processing or working
Residual rules should be applied if : (3)
the application of primary rules didn’t allows the determination of the non-preferential origin
or
the operation doesn’t go beyond the minimal operations as specified in art 34 of the UCC DA
or
the is not economically justified (there might be a mis-writting in my notebook, soz)
According to art 34 UCC DA, what are 8 minimal operation ?
- op. to ensure the preservation of product during transport and storage
- simple op. like removal of dust, screening, classifying, washing, cutting up
- change of packing
- putting up goods in sets or ensembles
- affixing on marks, label etc on product or packaging
- simple assembly of parts products to constitute a complete product
- dissaembly or change of use
- a combination of 2 or more than thoses 7 types of operations
Name 3 example of certificate of origine
EUR1
FormA
Universal certificate of Origin
On which goods preferntial origin confers certain tariff benefits ?
Goods with originating status
Where can bi or multilateral agreement can be founded ?
They are published in the Official Journal of the EU
updated list on douane.gouv.fr or ec.europa.eu
4 sufficiently worked or processed ?
- Specific working operation which confers origin
- Variation : changign of HS position (ex : manufacture in which all the materials used are classified within a heading other than that of the product)
- Base percentages for non-originating products/material (ex: the value of al the materials does not exceed 40% of the EXW price of a product)
- Combination and options (example : a criteria or another criteria)
Inssuficient operations are listed in
Origin protocol (of 2 or more contries)
What are the relaxing provisions to sufficiently worked or processed principle ? (9)
- General tolerance rule
- Cumulation
- Bilateral cumuation
- Diagonal cumulation
- Full cumulation
- Territoriality
- Direct transport
- No drawback
- Proof
