In March 2022, the European Commission published an updated guidance on non-preferential rules of origin. The document provides assistance and more clarifications to economic operators in understanding and applying the rules on the determination of non-preferential origin of goods in the EU. The key updates are as follows:
- The origin rule related to the non-preferential origin assessment for packaging materials and packing containers is only applicable if the materials/containers cover an added value percentage.
- The ‘absorption’ or ‘roll up’ principle states that “the materials which have acquired originating status in a country are considered to be originating materials of that country for the purpose of determining the origin of a good incorporating such materials, or of a good made from such materials by further working or processing in that country”. It also provides an example.
The updated version is accessible through the following link: https://ec.europa.eu/taxation_customs/system/files/2022-03/Guidance%20on%20non-preferential%20rules%20of%20origin.pdf
Poldertrade can help you determine the (non-preferential) origin of your products and assist in improving your procedures relating to origin compliance and monitoring.
If you have any questions regarding this topic, please feel free to contact us.