# General principles

<div id="bkmrk-1.-introduction-and-">### **Introduction and Context** 

<div>**![](https://acc.bzctrl.com/bzctrl-core-api/api/v1/download/editor_324_5_bbe5ad4e-4cb6-4eed-a40f-f5450cd9c960_drow_20260121T125612003Z.png)**</div><div>   
</div><div>  
</div><div>[ttyy](https://acc.bzctrl.com/bzctrl-core-api/api/v1/bookstack/attachments/110)</div>#### **[skjdf.pptx](https://acc.bzctrl.com/bzctrl-core-api/api/v1/bookstack/attachments/109)**

<div>**[ttyy](https://acc.bzctrl.com/bzctrl-core-api/api/v1/bookstack/attachments/110)**</div><div>**[skjdf.pptx](https://acc.bzctrl.com/bzctrl-core-api/api/v1/bookstack/attachments/109)** </div>#### **1 Meaning** 

#### **of Preferential Origin**

Preferential origin refers to the economic nationality of a product as determined under the terms of a **preferential trade agreement (PTA)** between two or more countries. It establishes whether a product qualifies for **preferential (reduced or zero) customs duties** upon importation into a partner country.

Unlike non-preferential origin, which determines general origin for trade statistics or labelling, *preferential origin* is specifically used to access **preferential tariff treatment** under free trade agreements (FTAs), association agreements, or economic partnership agreements.

To obtain preferential origin, a product must either:

- Be **wholly obtained** in one of the partner countries; or
- Be **sufficiently worked or processed** according to the *Product-Specific Rules (PSR)* set out in the agreement. TEST

The rules ensure that only goods genuinely produced within the parties' economies benefit from preferential tariff treatment.

<div>  
</div><div>#### **2 Purpose of Preferential Origin Procedures**

The purpose of establishing and verifying preferential origin is to:

- Ensure correct application of preferential duty rates;
- Prevent abuse of trade preferences through simple transshipment or minor processing;
- Guarantee fair competition between partner countries;
- Provide customs authorities with a verifiable framework for origin determination;
- Enable exporters and importers to confidently claim tariff preferences.

<div></div><div>#### **3 Legal Basis**

For the European Union, preferential origin is governed by:

- The individual trade agreements concluded by the EU (e.g. the EU–UK TCA);
- Articles 60–64 of the **Union Customs Code (Regulation (EU) No 952/2013)**;
- Relevant implementing and delegated acts.

<div>test</div><div>![WhatsApp Image 2026-01-06 at 5.21.03 PM](https://acc.bzctrl.com/bzctrl-core-api/api/v1/download/editor_1_5_6dc5fbb8-bc8c-4b66-8c50-e66f9f88202e_WhatsApp%20Image%202026-01-06%20at%205.21.03%20PM.jpeg)</div><div>  
</div><div>  
</div><div>  
</div><div> ![](https://acc.bzctrl.com/bzctrl-core-api/api/v1/download/editor_324_5_35cab680-ce63-428c-9aad-cdc2c0739857_drow_20260314T043108318Z.png)</div><div>   
</div><div>   
</div><div>   
</div><div>   
</div><div>   
</div><div>   
</div><div>   
</div><div>   
</div><div>   
</div><div>   
</div><div>   
</div><div>   
</div><div>   
</div><div></div><div>  
</div><div>  
</div><div>   
</div><div>   
</div><div> ![](https://acc.bzctrl.com/bzctrl-core-api/api/v1/download/editor_324_5_88f67962-d665-4d0d-a68b-0cf826d0f7a4_drow_20260324T134245168Z.png)</div><div>  
  
</div><div>  
  
</div><div>  
  
</div><div>  
  
</div><div>  
  
</div><div>  
  
</div><div>  
  
</div><div>  
  
</div><div>  
  
</div><div>  
  
</div><div>![](https://acc.bzctrl.com/bzctrl-core-api/api/v1/download/editor_324_5_35cab680-ce63-428c-9aad-cdc2c0739857_drow_20260314T043108318Z.png) ![](https://acc.bzctrl.com/bzctrl-core-api/api/v1/download/editor_324_5_7cffc1ce-adeb-4bbe-9adf-c3142e099ded_drow_20260324T134350372Z.png) ![](https://acc.bzctrl.com/bzctrl-core-api/api/v1/download/editor_324_5_1faa068b-7107-4d89-bee6-1b6161c42890_drow_20260324T134418227Z.png)</div></div></div></div>