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Home / Customs / Application of Customs Tariffs / Origin of Goods
Origin of Goods

In international trade origin is the 'nationality' of goods. There is a distinction between non-preferential and preferential origin.

Non-preferential origin of goods is defined for application of European Community Customs tariff and trade policy measures, for example, anti-dumping measures, restrictions on quantities, tariff quotas etc.

Preferential origin is defined to apply relief measures on customs tariffs (reduced or completely cancelled customs tax rate) in trade between countries between which such an agreement has been signed or has been unilaterally granted by one of the countries. Preferential origin is granted for goods of certain countries if they have complied with specific conditions. In order for the goods to receive the preferential origin they must meet the conditions set out in the protocol of origin of the agreement signed with the country in question.

Conditions of origin of non-preferential goods and origin of preferential goods have been provided in:

  • Chapter 2 ‘Origin of Goods’ (Article 22 - 27) of Heading II of Council Regulation (ECC) NR 1913/92 on Development of Community Customs Code, October 12, 1992;
  • Section IV 'Origin of Goods’ (Article 35 -123) of Heading I of Commission Regulation (EEC) NR 2454/93 of July 2, 1993, defining enforcement procedure for Council Regulation (ECC) NR 2913/92 on Development of Community Customs Code.

Last modified: 28.10.2010

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