General Procedure: Determination of Preferential Origin

Step 1 - Identify Applicable Agreement Determine whether a preferential trade agreement exists between the exporting and importing countries. 
If such an agreement exists, it provides the basis for preferential tariff treatment. Step 2 - Determine Tariff Classification Identify the product's tariff classification at the HS 6- or 8-digit level. The tariff heading determines which Product-Specific Rule (PSR) applies. Step 3 - Consult the Product-Specific Rule (PSR) Locate the relevant PSR in the annex to the applicable agreement. Typical PSR formats include: 
 Wholly obtained requirement; 
 
 
 Change in Tariff Heading (CTH) ; 
 
 
 Value limitation rule (maximum % of non-originating materials); 
 
 
 Specific manufacturing process . Step 4 - Identify and Value Materials 
 List all originating and non-originating materials used in production. 
 
 
 Calculate the ex-works price of the final product. 
 
 
 Apply the PSR to verify compliance. Step 5 - Apply Cumulation (if permitted) Cumulation allows originating materials or processing from another partner country to count as originating. 
 Bilateral cumulation : between the two agreement partners. 
 
 
 Diagonal or full cumulation : only if explicitly allowed (e.g. not in the EU-UK TCA). 
 Step 6 - Verify Beyond Minimal Operations Check that the processing carried out exceeds the - minimal operations - defined in the agreement (e.g., simple packaging, mixing, or labelling do not confer origin). Step 7 - Prepare Proof of Origin The type of origin document depends on the agreement: 
 
 Statement on Origin (self-certification); or 
 
 
 Movement Certificate (EUR.1) where applicable. Step 8 - Record-Keeping and Evidence Maintain all origin-related documents for at least 3-5 years : 
 Supplier declarations; 
 
 
 Cost breakdowns; 
 
 
 Production records; 
 
 
 Tariff classification evidence. 
 Step 9 - Verification by Customs Customs authorities may request post-clearance verification. Failure to substantiate origin claims may result in retroactive duty recovery.